Case Summaries The Top Ten Estate Planning and Estate Tax Developments of 2021

Ron Aucutt’s annual list (with analysis) of the Top Ten estate planning and estate tax developments of 2021 includes discussions of the significance of the continuing Covid challenge, various legislative proposals even though they were not enacted, pending “anti-abuse” changes to the “anti-clawback” regulations, splitting gifts among transferors and among transferees, donor advised funds, “John Doe summonses” to law firms, a new user fee for estate tax closing letters, and the estate tax value of split-dollar life insurance reimbursement rights and of Michael Jackson’s image and likeness.