Taxes are at the front of every estate planning practitioner’s mind these days—even more so than usual.
In preparation for the Heckerling Institute on Estate Planning, Trusts & Estates conducted a survey of its subscribers that included questions on how they expected tax reform to affect their practices. Over 1,000 subscribers responded to the survey. About 70 percent said that they represented individuals with a net worth of less than $25 million.
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