Shearman & Sterling LLP: 2022 Year End Estate Planning Advisory (December 15, 2022)

Colleagues of Shearman & Sterling LLP have made available for download their article, “2022 Year End Estate Planning Advisory,” published in JDSUPRA. The abstract is as follows:

The current estate planning landscape is drastically different than it was at the beginning of this year. After an extended period of historically low rates of interest and inflation, this year the Federal Reserve began aggressively raising interest rates to combat inflation. At the same time, valuations have become depressed. Although Democrats still control the Executive Branch and the Senate, they lost control of the House in the midterm elections. While it is unlikely that significant gift, estate or generation-skipping transfer (GST) tax reform will be enacted in the next two years, the current environment provides several compelling reasons to consider engaging in wealth transfer planning now.

Click here to view Shearman & Sterling LLP’s summary of “2022 Year End Estate Planning Advisory”

Posted by Melissa Zheng, Associate Editor, Wealth Strategies Journal.

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