Um, there is none. Seriously. And just three more days left in the year. The discussions about the constitutionality of a retroactive tax have already started flying. My two cents: it’s a stupid idea but it will likely pass muster.
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Just finished reviewing a will of a married couple worth north of $6 Million – they have your VERY common set up where it says:
Fund my CST first and then rest to Surviving Spouse…BUT:
If everything can pass estate tax free, is the CST going to get everything? Going to lead to both Tax problems AND Surrogate problems.
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