Marital Deduction/Credit Shelter Plan Design Options for Large Estates after Tax Cuts and Jobs Act of 2017

 (Assumes Marital-Credit Shelter Trust is Created at First Death and “Portability” of Estate Tax Exemption is NOT Elected) 2018 A) Marital Deduction Portion: (Remaining principal and growth included in gross estate of surviving spouse) Outright [will (probate), joint tenancy, beneficiary designation] Absolute dominion and control of asset by spouse General Power of Appointment Trust (GPA) […]