2017 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan | The National Law Review Posted on December 8, 2016 by Keri Skasick The American Taxpayer Relief Act of 2012 (the “Act”) made the following permanent: (1) the reunification of the estate and gift tax regimes, (2) the $5 million estate, gift and generation-sk Source: 2017 Estate, Gift and GST Tax Update: What This Means for Your Current Will, Revocable Trust and Estate Plan | The National Law Review