The imbalance between the property in generation-skipping switch (GST) tax-exempt and GST tax-vulnerable trusts continues to develop. The a lot bigger property and reward tax exclusion and GST tax exemption quantities accessible to taxpayers for the reason that enactment of the 2017 Tax Lower and Jobs Act of 2017 (TCJA) haven’t slowed the rise of overfunded GST tax-vulnerable trusts. Whether or not the TCJA’s switch tax provisions expire as scheduled on Jan. 1, 2026, the variety of giant GST tax-vulnerable trusts is
