The 16th edition of Volume 2 includes 2025 annual updates on all limits and tax rates. You will find updated rules on QLACs and opportunities using QCDs and PTET planning, special rules for senior catch-up contributions, and use of general powers of appointment in tax planning by trust protectors. You’ll also find:
- Annuities 
- Employee benefits (including a deep dive on SECURE 2.0 
- Transfers includible in estate at death 
- Wills 
- The marital deduction 
- Powers of appointment 
- … and much more!