This chart summarizes six proposed tax changes and the life insurance implications for each. It covers estate and gift tax changes, graduated estate tax rate, limitation on lifetime gifts and annual exclusion (Crummey gifts) to trusts, as well as changes to step-up in basis, GRATs and Grantor trusts.

Published: January 18, 2023
Tracking Code: 70091
Business Line: Advanced Planning
Category: Estate Planning & Wealth Transfer
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