As most wealth advisors are conscious, the will increase within the primary exclusion quantity for present and property tax functions1 and the generation-skipping switch (GST) tax exemption quantity2 below the Tax Cuts and Jobs Act of 20173 (the TCJA) expire on Dec. 31, 2025.4 Though all aspects of federal wealth switch tax planning are necessary, GST planning for the TCJA sundown will be extremely technical and generally missed. Lately, high-net-worth