DeAngelis Legal spent a considerable amount of time in October evaluating and coordinating large transfers for clients.  In reviewing the numbers, clients over the age of 80 with a taxable estate substantially over the Federal Gift and Estate Tax exclusion ($11,580,000 per spouse) were the most likely to make such transfers, while younger clients seemed to explore their options but were just not ready to proceed.  For those who implemented a plan, most transfers accelerated the use of the client’s remaining Federal Gift and Estate Tax exclusion through spousal lifetime access trusts (SLATs), creation of irrevocable trusts for children and grandchildren and outright gifts.  Those on the sideline are waiting for the results of the Georgia Senate races.  More on this topic soon.