Planning for Estate Equalization in the Face of Jumbo Exclusions

Bertram L. Levy and Michelle “Shelly” L. Harris published a two-part installment in the February and March editions of Estate Planning magazine. Part one was entitled, “Planning for Estate Equalization in the Face of Jumbo Exclusions,” and part two was entitled, “Estate Equalization: Fully Funding the Wealthier Spouse’s Exemption.” Both articles discuss estate equalization, a technique of estate planning under which an estate is divided into two parts and taxed at a lower rate rather than remaining as a whole and taxed at a higher rate. For more information about Estate Planning magazine, please click here.

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