For a gift that could last forever,
the best time to act may be now.

By Ian Prior, U.S. Trust

 US Trust

WHO COULD HAVE IMAGINED that a wealth transfer tool- one formulated in the era of the industrial tycoon, no less-would become an estate planning superstar overnight?   Yet the long-term (or dynasty) trust, a means to pass on wealth to multiple generations free of estate taxes, recently underwent just such a makeover.  And changes in tax laws are the reason.

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