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Kevin J. Moore Speaks to Provisors Pasadena II Group About the ABC’s of Living Trusts

Provisors Pasadena II Group

Kevin J. Moore recently spoke to Provisors Pasadena II group about the ABC’s of living trusts. He discussed the estate tax law changes that became effective in 2011 and how that necessitated changes in the structure of living trusts post-2011. Living trusts are now structured in new ways. Under pre-2011 estate tax law, you may have created a B Trust, or an A,B,C, Trust, now there is more of a […]

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Estate Tax Law Changes Raise Important Question

On January 1, 2013, when Congress made the Estate Tax Law permanent, it set the exemption for estate and gift taxes at $5.25 million, per person, and it allowed any person’s unused estate and gift tax exemption to be carried over by their surviving spouse (i.e. “portability”). As a result, very, very few couples are now subjected to estate and gift taxes or are ever likely to be. Therefore, for […]

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