The Tax Cuts and Jobs Act: Insights Into the Amendments to the Federal Estate, Gift and Generation-Skipping Transfer Taxes

The Tax Cuts and Jobs Act, as it is commonly known despite technical amendment to its title, essentially doubles the estate tax basic exclusion amount to $10 million, as that amount is adjusted for inflation. The increase in the basic exclusion amount sunsets at year end 2025 thereby only benefiting individuals and decedents' estates for the limited time period of eight years absent further action by Congress.
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The Tax Cuts and Jobs Act, as it is commonly known despite technical amendment to its title, essentially doubles the estate tax basic exclusion amount to $10 million, as that amount is adjusted for inflation. The increase in the basic exclusion amount sunsets at year end 2025 thereby only benefiting individuals and decedents' estates for the limited time period of eight years absent further action by Congress.

Elaine Gagliardi is a Professor at the University of Montana, Blewett School of Law. She is a member of both the American College of Trust and Estate Counsel and the American College of Tax Counsel. She co-authors Modern Estate Planning, 2nd Ed. (LexisNexis) and currently authors How to Save Time and Taxes Handling Estates (Matthew Bender).

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