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Even though in our current environment, paying gift taxes could save estate taxes, and is therefore a rational strategy, our clients won’t view it this way if, this year or next, the estate tax is repealed. And this is so, even if the estate tax is repealed “temporarily.” Remember, we’re dealing with emotional actors here, those actors being our clients.Accordingly, strategies that result in the payment of gift taxes have to be put on hold in 2017.

Source: Tips From The Pros: Speak Now or Forever Hold Your Peace of Mind on Ta