Forward-thinking estate planners and certified estate planning specialists are the most likely to be creating and following the new rules of estate planning as outlined in this Wall Street Journal article.

One of the most important “new rules” is the enhanced focus on minimizing and avoiding capital gains taxes for higher-net worth families whose level of wealth isn’t likely to climb above the estate tax exemption limits ($5.34M for an individual; $10.68M for a couple).

One way Kaiser Law Group attacks this problem is to avoid the use of traditional bypass or “b” trusts for clients of moderate wealth.