Tax Savings from the Delaware Tax Trap - Delaware Tax Trap is useful when individual's estate is below the Tax Act's federal estate tax exemption amount and trust assets would otherwise be subject to GST tax or high built-in gain.
Overcoming Maryland's "Take-Back" of Estate Tax Exemption - Maryland's decoupling of state estate tax exemption from federal exemption and new DSUE may provide estate tax savings even with the huge gap between state and federal amounts.
