Case Summaries Top Ten Estate Planning and Estate Tax Developments of 2019

Ron Aucutt’s annual list (with detailed analysis) of the 2019 Top Ten estate planning and estate developments include topics addressing business valuation, “clawback” and portability, the deductibility of estate and trust administration expenses, electronic wills, retirement planning, legislative issues including introduced legislation that may foreshadow future law, and states’ income taxation of trusts and estate taxation of QTIP trusts.