In an article published on December 27, 2024, in North Carolina Lawyers Weekly, Brooks Pierce attorneys Adam Tarleton, Sara Vizithum, and Samantha Hovaniec discuss why proactive and prudent estate planning is necessary before the current federal estate, gift and generation-skipping transfer tax exemptions included in the 2017 Tax Cuts and Jobs Act (TCJA) are set to be cut in half on Jan. 1, 2026, when the increase in exemption provided in the act sunsets.
Subscribers to the North Carolina Lawyers Weekly can access the full article here.