<table><tr><th>From:</th><th>Richard Kahn &lt;</th></tr><tr><td>Sent:</td><td>Wednesday, January 3, 2018 11:01 PM</td></tr><tr><td>To:</td><td>jeffrey E.</td></tr><tr><td>Subject:</td><td>Fwd: Ruberto, Israel &amp; Weiner Trusts &amp; Estates Alert: Estate Planning After the
Enactment of the Tax Cuts and Jobs Act</td></tr></table>

Richard Kahn
HBRK Associates Inc.
575 =exington Avenue 4th Floor
New York, NY 10022
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fax
cell

Begin forwarded message:

From: =/b>"Ruberto Israel & Weiner" =████████████ <███████████████> >

Subject: =/b>Ruberto, Israel =amp; Weiner Trusts & Estates Alert: Estate Planning After the =nactment of the Tax Cuts and Jobs Act

Date: =/b>lanuary 3, 2018 at 4:02:49 PM =ST

To:=

Reply-To: =/

January =018

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Estate Planning After the Enactment of the Tax Cuts and Jobs =ct <

Deborah =echet Quinan <
Chair, Trusts & Estates =roup

Bill Friedler

<mailto ?subject=> </=iv> On December 22, 2017, President Trump signed the "Tax Cuts =nd Jobs Act" into law. The new legislation represents a =ompromise between House and Senate Republicans on their respective tax =verhaul proposals, and is the most significant tax reform legislation =o be enacted in over thirty years. Although the inherent complexities =f the new legislation, combined with the whirlwind pace of its passage, =oses many questions for analysts and tax practitioners alike as they =egin to navigate the new tax system, we do have an understanding of =hat the new law will mean for high net worth individuals interested in =dvancing their estate planning goals.

Most of the provisions of the Tax Cuts and Jobs Act (the =E2 Act") became effective on January 1st, and will sunset =or default to prior law) after December 31, 2025, absent further =ongressional action. In addition to extensive income tax related =hanges, including modifications to the individual and corporate income =ax rates, doubling of the standard income tax deduction, capping of the =tate and local tax deduction, elimination of the personal income tax =xemption, increase in the exemption for the alternative minimum tax, =nd decrease in the mortgage interest deduction, the Act temporarily =oubles the federal estate, generation-skipping transfer ("GST =9D) and gift tax exemption amounts, thereby offering high net worth =amilies enhanced planning opportunities.

Full =lert



This article was co-authored by Deborah Pechet Quinan and Deborah Qualia Howe.

Deborah Pechet Quinan is the Chair of =IW's Trusts & Estates Group. Deborah can =e reached at  or .

<u>For a full description of our Trusts & Estates Group</u> and a =ist of all of our practice areas, visit www.riw.com > or contact any attorney in =ur T&E Group.

Deborah Pechet Quinan, Chair, Trusts & =states Group, Shareholder

Bill Friedler, Shareholder
<blackened out><mailto: <blackened out>?subject=>

Catherine Barton Rossetti, Associate

<u>Deborah Qualia</u> Howe, Of Counsel

Jayne Mahoney, Paralegal
██████████ <mailto:██████████?subject=>

Michele Orchanian, Paralegal

<mailto:

?subject=>

Stay =connected

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This summary is presented for informational and educational =urposes only, does not constitute legal advice, and cannot be used for =he purpose of avoiding tax penalties. Use of this summary does not =reate an attorney-client relationship and is not a substitute for legal =ounsel.

© 2018 Ruberto, Israel =amp; Weiner, =.C. Share this email:

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