In 2016, the estate and gift tax exemption has been raised to $5.45 million for individuals (thus $10.9 million between the spouses) with an estate tax rate of 40 percent.

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Zachary S. Dresben authored “Guidance on Post-ATRA Estate Planning—Portability and A-B Trusts” in Los Angeles Lawyer Magazine, June 2016

Zachary S. Dresben co-authored “Estate Planning Guidance in a Marital Dissolution” in Los Angeles Lawyer Magazine, December 2014