Layne Fincher, an associate in the Tax Practice Group and member of the firm’s trust and estates team, presented at the Louisiana State Bar Association (LSBA) Annual Mardi Gras CLE Meeting on February 2, 2024. In her presentation “Estate Planning for the Impending Exemption Cliff,” Layne discussed the likelihood of a major estate and gift tax exemption drop in 2026, considering the current political climate, as well as steps to take now to use rather than lose the estate and gift tax exemption.