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2019 essential tax and wealth planning guide

Move forward with confidence

In the wake of the most comprehensive tax reform of recent generations, how will you embrace the challenge of deciphering what the changes mean to you? Our tax planning guide can help you explore the crossroads and unknown territory of the new tax reality and adjust your direction accordingly.

2019 essential tax and wealth planning guide

Deloitte’s 2019 essential tax and wealth planning guide—released in three parts—covers the issues critical to building and sustaining an effective wealth and tax plan in a post-reform environment. Each new release provides timely, accessible, and relevant insights for evolving your planning dialogue with your family members and tax advisers. Together, all three editions can help you gain an understanding of your new tax reality and chart a course for today, tomorrow, and beyond.

Tax planning topics covered in each installment include:

  • Installment one (February 2019): Download our first installment for valuable insights on important tax issues likely to impact your planning. Chapters cover individual tax planning and tax policy in the wake of the first year of tax reform.
  • Installment two (August 2019): Download the second installment of our tax planning guide to understand how wealth transfer planning and the international tax landscape have become more complex and require additional consideration under the new tax law. Also included: the latest tax policy developments in DC.
  • Installment three (October 2019): Download the third installment of our tax planning guide, which covers loss limitations post-tax reform, further observations about wealth transfer planning, insights into year-end tax planning considerations, and a tax policy update.

While tax reform simplified some aspects of tax planning, other areas are new and complex. Where do you begin? How far do you need to go? Where will your path take you? These are important questions that you, your family, and your tax advisers should consider in the coming months, and Deloitte is here to help. Knowing tax in great depth, we are prepared to arm you with knowledge at each crossroad so that you can choose a tax and wealth planning path and move forward with confidence.

Installment three: October 2019

Individual loss limitations

Wealth transfer planning

The passage of the 2017 Tax Act significantly altered the tax landscape, adding new hurdles before a loss can be monetized. These new rules require owners of pass-through businesses to view the world of business losses through a different lens.

Further explore potential uses of the enhanced applicable exclusion amount—including “tuning up” prior planning transactions, transfers structured to avoid “donor’s remorse,” and more.


Download the individual loss limitation section
Download the wealth transfer planning section

Year-end tax planning considerations

Tax policy

Examine a variety of factors to help you assess where you are in your tax planning journey and suggest alternative routes to consider as the year ends.

Stay up-to-date with the latest news and analysis from Washington.


Download the year-end tax planning considerations section
Download the tax policy section

Installment two: August 2019

Wealth transfer planning

International tax and globalization

Tax policy

Explore the somewhat familiar landscape of the wealth transfer planning environment, as modified by the increased applicable exclusion amount provision of the 2017 Tax Act. This section reviews how the wealth transfer environment has evolved throughout the past 25 years and provides a closer look at the specific planning considerations for this year.


Examine how the 2017 Tax Act vastly changed the international tax regime, including new anti-deferral and anti-avoidance provisions, along with provisions that increase the US reporting requirements. The new global intangible low-taxed income (GILTI) tax, expanded passive foreign investment company (PFIC) and controlled foreign corporation (CFC) rules, as well as ongoing considerations related to the transition tax, may require you to take another look at existing structures and supply chains.

Get recent updates, news, and analysis to help you stay informed on developments in Congress and guide you through the tax legislation as it evolves.


Download the wealth transfer planning section
Download the international tax planning section
Download the tax policy section

Installment one: February 2019

Individual income tax planning

Tax policy

A new year brings new opportunities to examine your goals and consider if you should alter your direction to accomplish all that you intend in the new year. In these extraordinary times of change, it is vitally important to understand, analyze, and extrapolate what tax reform means for you. By breaking down complex topics and providing new perspectives, this section can assist with this process.

This section takes a journey through the post-midterm election political landscape and guides you through tax legislative updates. Understanding shifting political agendas often requires frequent, timely touchpoints. Deloitte’s Tax Policy Group can deliver relevant updates to your inbox, providing you with the information, news, and analysis you need to stay on top of the latest developments on Capitol Hill.

Download the individual tax planning section
Download the tax policy section

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Archive: 2018 Essential Tax & Wealth Planning Guide

  • Installment one (November 2017): Our first installment provides valuable insights on important tax issues that emerged in 2017 and are likely to impact your income and estate tax planning. Chapters presented include individual income tax planning, foundational wealth transfer planning, philanthropic planning, as well as a tax policy and a bonus section on tax-related identify theft.
  • Installment two (March 2018): The second edition delivers insights, planning tools, and new perspectives to take action on more complex issues. Chapters cover family offices, wealth transfer planning alternatives, and postmortem considerations. Our bonus section is on choice of entity and addressing entity conversion considerations in light of the new tax law. We continue the conversation on tax policy, providing you updated perspectives on the new tax law and its implications to your planning.
  • Installment three (October 2018): Our third release focuses on understanding the tax implications of investments as you shape and refine your planning over time. Chapters cover globalization, unique investments and a bonus feature on cryptocurrencies—as well as an update on the ever-changing tax policy landscape.

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