The idea is this: if the intent is clear that the deceased wished to minimize the tax burden on the estate and the tax laws have changed since the will was drafted, then a will can be reformed to fulfill that intent.

However, people should not rely on the possibility that a court will use reformation for this purpose.

Instead, when tax laws change, people should go back to their estate planning attorneys and update their wills to reflect the new laws. This ensures that their wills do fulfill their intent, which is better than relying on a court to decide whether the wills do or do not.

Changes to federal tax laws are expected soon.

An estate planning attorney can advise you on keeping your estate plan up to date with current laws.

Philip J. Kavesh
Helping clients with customized estate planning guidance and trust & estate administration for over 44 years.
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