The New Tax Cut and Since 2012, when the American Taxpayer Relief Act (ATRA) was passed, the Federal Estate Tax has been abolished for all those but .002 of the population. This has been made possible by the $11M exemption for individuals and $22M for couples in 2018. Before 2012, the AB Trust was the common strategy used. With the passage of TCJA, the question today is whether the costs, complexity and complications still warrant an AB Trust. You will discover the consequences of having an AB Trust today and the alternatives available.