2024 Law Update (Episode #292)

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Well, good afternoon, Michiganers,
and happy new Year. It is Tuesday,

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January two, twenty twenty four,
and of course this is Tuesday with

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Tom, Michigan's only weekly podcast where
we do answer your questions about estate planning

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and a state settlement in Michigan,
and we don't send you a bill.

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As always, I'm your host,
Tom Doyle, a state planning attorney,

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lifelong Michigan resident, ambassador for all
things good in this great state of Michigan.

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Welcome, Welcome, Welcome to two
Days program. Well, if you're

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a regular listener to the program,
you probably note that I took a little

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time off at the end of twenty
twenty three recharge my batteries, think about

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what we're going to be doing in
twenty twenty four. Some of those things

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are going to include an updated website
that we're actively working on, and a

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list of hopefully many individuals who will
be guests on the program talking about various

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topics that would be of interest to
you. But my last episode at the

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end of October was to know the
limits of your Power of Attorney. So

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if you have a power of attorney
and you're wondering what sort of limits you

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have, I would invite you to
listen to that last episode. Today though

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first program of twenty twenty four,
I'm going to spend some time talking about

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law updates, things that are changing
in twenty twenty four. But as always,

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please remember what I'm about to discuss
during the program is, as always

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for educational purposes. It is not
intended to be legal advice. You need

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to work with your attorney and tax
advisor to determine what is appropriate for you

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and your estate plan. So change
of the law in twenty twenty four,

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and I'm going to start with federal
estate tax exemption. That's the amount of

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money that you or amount of assets
total estate that you can own at the

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time of your death before you have
to worry about a federal estate tax being

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paid. In twenty twenty four,
that number is now for a single person

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thirteen million, six hundred and ten
thousand dollars. That means, if you're

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a single person and you die in
twenty twenty four and you do not have

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an estate that exceeds thirteen million,
six hundred and ten thousand, you estate

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will not own any federal state tax. For a married couple, that number

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basically gets doubled to twenty seven thousand, two hundred and twenty dollars, So

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that's a lot. Those are sizable
estates that people can have in twenty twenty

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four and they're not going to have
to worry about federal estate tax do The

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concern though, because we're looking ahead
is in twenty twenty six, so you

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have two years before we're going to
be in twenty twenty six under the current

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law. In twenty twenty six,
those significant federal estate tax exemptions that we

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have now are going to expire,
and when they expire, they will drop

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down to what they were before the
law was passed. That cause those amounts

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to go up. So a single
person in twenty twenty six, that number

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is going to drop down to five
million dollars. For a married couple,

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that amount is going to drop down
to ten million dollars. Now, between

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now and the first of twenty twenty
six, the IRS will calculate an inflationary

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factor, so we're not really sure
what those amounts are going to be,

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but they'll start at five million dollars
for a single person, ten million dollars

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for a married couple. So projecting
out to years from now and that's what

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we're beginning to talk to our clients
about. You might not have a federal

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state tax now, you might not
have a federal state tax in twenty twenty

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five, but if you're going to
be looking at a significant federal state tax,

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which can be forty percent of your
estate in twenty twenty six, now's

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the time to start thinking about what
are your options. What are you going

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to be able to do between now
and then Now. Maybe maybe you're not

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going to pull the trigger on any
of the options, but you need to

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start thinking about planning options to have
them in place before January first of twenty

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twenty six. Good news, the
concept of portability is still going to be

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available for married spouses. That concept
again is if I have an estate and

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I only use up a portion of
my federal state tax exemption at the time

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of my death, I can pass
on the balance of that federal estate tax

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exemption to my spouse the other federal
tax somehow. That now the federal state

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tax assumption we usually talk about death, but it's also an overall gift tax

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exemption which has to do. It's
a unified credit, which means you can

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either this year die as a single
person with thirteen million, six hundred and

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ten thousand or give away thirteen million, six hundred and ten thousand and not

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owe a gift tax. But in
the gift tax area, the exclusion that

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we normally think about is how much
can I give somebody in any one year

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before I need to worry about either
reporting that gift to the IRS and or

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possibly paying a federal gift tax,
or at least notifying the IRS and making

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an exemption to defer it till later. Well, in twenty twenty four,

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that federal gift tax exclusion amount is
now eighteen thousand dollars. That means you

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can give any one person during twenty
twenty four assets totaling eighteen thousand dollars,

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and as long as you don't exceed
that amount, you don't have to worry

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about federal gift tex. It's estimated
that that exclusion amount, because it does

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get adjusted for inflation, will be
nineteen thousand dollars in twenty twenty five.

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So, looking ahead twenty twenty six, if you've gotten a state that's going

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to be too large might be subject
to federal state tax exemption, possible consideration

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could be to look at using gifts
of eighteen thousand dollars or less as ways

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to shrink the size of the estate
in twenty twenty four, using gifts again,

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if it goes up to nineteen thousand
dollars a piece to shrink the size

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of the estate in twenty twenty five. That's why you need to start looking

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at what options might you have available
now, and how do you start using

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those options, because obviously January first, twenty twenty six, you can't go

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back and retroactively make gifts in twenty
twenty four. You can't go back and

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make retroactively gifts in twenty twenty five. So you should be talking to your

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financial advisor, your attorney about what
strategies might be out there that you will

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consider looking at to shrink the size
of your state. Another area is in

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the area of IRA contributions. Every
year we're looking at new IRA contribution amounts.

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Well, in twenty twenty four,
it's gone up a little bit,

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up to seven thousand dollars a year. But if you're looking if you're age

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fifty and older, you've got that
catchup contributionability which makes it eight thousand dollars.

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So if you're under fifty, you
can give seven thousand dollars to your

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IRA. If you're over fifty,
you can actually increase that to eight thousand

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dollars. Now if you've got a
four to one K plan similar type plan

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four or three b's, et cetera. The contribution limit for twenty twenty five

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four is twenty three thousand. An
area that has had a potentially significant change

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for many of you is in five
twenty nine plans, and hopefully you're familiar

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with five twenty nine plans. I've
had previous episodes of the program about what

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five twenty nine plans are a way
to set aside funds to pay for college,

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et cetera, for children, grandchildren, et cetera. As in the

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past. Tuition as in past,
five twenty nine plans can be used to

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pay for tuition at accredited private public
colleges, universities, community college, trade

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school, graduate schools, professional schools, wherever those happen to be in the

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United States. Additionally, for students
who are in college, you can use

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your five twenty nine plans to pay
for things like books and supplies, computers,

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software, internet access, room and
board, at least if you're half

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if there halftime student and special needs
equipment. Now, in addition, over

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the last few years, some changes
to five twenty nine plans have now allowed

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up to ten thousand dollars of money
in a five to twenty nine plan to

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be used to pay off a student's
student loans, So that can be helpful

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in using the money for that as
well as well as you can use up

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to ten thousand dollars to be paying
towards the cost of tuition at K through

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twelve schools. So maybe you've got
a child, a grandchild who's in private

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school K through twelve, you can
you can put a five twenty nine plan

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together use up to ten thousand dollars
to pay for that K through twelve tuition.

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But the change, the change that's
occurring in twenty twenty four has to

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do. It's a result of the
Secure Act. Don't worry about what that

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stands for. But the change due
to the Secure Act is now in twenty

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two twenty four, amounts that are
sitting in those five twenty nine plans can

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be rolled over. So if they're
not used for tuition, they're not used

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for college, they're not used for
cost of higher education, you still have

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money sitting in those plans, they
can be rolled over into a ROTH IRA

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for the beneficiary of the five to
twenty nine plan. Now, there are

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some limits on it. One of
the limits is that the beneficiary has to

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have owned the IRA for at least
fifteen years. So if you've got a

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child out there who's got an IRA
and they've had the IRA for at least

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fifteen years, that would be eligible
to roll over unused funds that are in

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the five twenty nine plan. You
cannot exceed in any one year the ROTH

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contribution limit for that year. So
if you look at the ROTH contribution limit

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and if at seven thousand dollars this
year, that means you can't roll over

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more than seven thousand dollars in twenty
twenty four. The beneficiary will also have

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to have earned income at least to
the at least equal to the amount that

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you are rolling over, and currently
there is a thirty five thousand dollars lifetime

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limits. However, for some clients
the ability to roll over some of those

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unused funds because in the past,
the option was, well, we're done

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with college, We've got money sitting
in this account. If I take the

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money out, I'm going to have
a ten percent penalty on it. You

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now have the ability to roll over
some of those funds potentially into a rough

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ray and avoid the ten percent penalty
that would be assessed on taking the funds

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out, as well as the taxable
consequence of taking the funds out. Michigan,

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let's talk about something specific with Michigan. There's a couple of areas that

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I want to at least bring to
your attention. In the probate world,

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when we're looking at probating the estates, we look at having under the probate

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code what are called statutory allowances,
and those are things like the family allowance,

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spousal allowance, and the exact property
allowance. Those are certain amounts that

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the probate Code recognizes are distributed out
out from an estate before we actually get

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to distributing the balance of the estate. Those allowance amounts will go up in

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twenty twenty four. Every year the
Michigan Department of Treasury issues its new regulations

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indicating what those amounts are going to
be for twenty twenty four. And the

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other amount that will be going up
in twenty twenty four is once you get

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pass those allowances, if you have
an estate that's going to a spouse.

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There's a certain amount of the estate, what is the spousal share that they

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are allowed to reach. See perhaps
before other people are going to receive it.

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Maybe that's going to be children,
step children, or children and parents,

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and that amount of that spousal share
will also be increasing in twenty twenty

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four. Again, those are non
amounts that you plan for. Those are

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simply amounts that are going to be
effective when we are looking at probating states.

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The big change though, in Michigan, that's going to be coming,

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and we're not exactly sure what's going
to end up resulting. It is.

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On November seventh, twenty twenty three, the governor signed a new statute,

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and under that statute, Michigan adopted
what is called the Uniform Power of Attorney

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Act. The purpose of the Uniform
Power of Attorney Act is to try and

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create powers of attorney that are uniformed
throughout the country so they can be used

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as you move from state to state. But we we adopted this new statute,

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it does not become effective until July
one, twenty twenty four, so

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it's not effective right now. It's
not applying right now. Under the new

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statute, though, there are going
to be some changes to the requirements in

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order for a durable power of attorney
to be what we call durable and durable

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under a durable power attorney means that
it would continue to be effective relative to

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your named agent even if you become
incapacitated, and that, quite frankly,

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is the reason most clients have durable
powers of attorney is they want something to

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be in place that if they become
incapacitated, that their agent can manage their

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business for them. So there's going
to be some changes in the requirements that

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make durable powers of an attorney durable. There's also some changes in the statutory

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requirements of what sort of acknowledgments have
to be in the durable power of attorney

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that your agent is going to have
to understand and agree to. There's actually

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under the statute a form for these
new uniform powers of attorney that are going

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to be where attorneys are obviously at
our stage working on how do we take

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our current existing powers of attorney and
adapt all of those to the new statute.

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But the question, the unknown,
the uncertainty, is this, how

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are your banks and your financial institutions
going to treat your existing powers of attorney.

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You already have an existing power of
attorney. It doesn't become invalid simply

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because of the new statute, because
it was created before the statute existed.

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But it is unclear now how banks
and financial institutions are going to treat those

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existing powers of attorney. Are they
going to allow them to be used,

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or are they going to insist that
they will only recognize powers of attorney as

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of July first, twenty twenty four
that are created and executed under the new

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statute. This is similar to a
problem that we ran into with banks and

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financial institutions the last time powers of
attorney were changed, where we had to

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start adding acknowledgments of responsibility to them. Banks and financial institutions began rejecting the

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use of a power of attorney that
did not have an acknowledgment of responsibility section,

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even though the statute said that powers
of attorney that were in existence before

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that statute took effect were still legally
valid. As a practical matter, we're

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running into our clients were ringing into
with banks and their financial institutions simply refusing

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to accept them so between now and
July which suggests that you consider when you're

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at your bank or at your credit
union, or you're talking to your financial

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advisor or working with a financial institution. Now's the time to start checking with

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them to find out are they going
to be willing to accept your existing power

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of attorney if it is ever needed
to be used there and if not,

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need to start looking at between now
and July first, once we have decided

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our lawyers have determined what these new
powers of attorney are going to look at

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to having updated powers of attorney in
place for you. So I kind of

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went through things fairly quickly, but
that's the summary of what I see are

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the most important legal updates that are
facing us in twenty twenty four again,

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Federal estate tax, Federal gift tax, IRA contributions for one five twenty nine

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plans, and what you can now
do to roll those funds over in under

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Michigan probate cord statutory allowances, and
the spousal share under interstate succession. But

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probably the biggest one that's going to
impact most of you is really going to

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be because of Michigan's adoption of the
new Uniform Power of Attorney Act. As

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always, if you have any questions
about these changes, how they might be

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impacting your estate plan, or if
you haven't put together in a state plan

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or you're looking at having to amend
the plan that you already have. As

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always a man and I would be
honored to have the opportunity to help you,

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either by putting together in a state
plan that you don't have, or

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perhaps amending an existing plan, or
assisting you and settling an estate. Again,

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simply go our website Doyle APC dot
com. There you will find information

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on how you can schedule either virtual
consultations those will be by zoom or telephone

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wherever you happen to be in this
great state of Michigan, as well as

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in person consultations if that's what you
would like to have at our East Lancing

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office. Again too, don't forget
that we have the legal Store at the

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website doylel ATPC dot com. And
through the legal Store you are able to

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order individual documents, perhaps just a
new healthcare power of attorney. You can

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order that all online and have it
prepared and delivered to you online as well.

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Well. That I think is going
to be it for today's show.

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And as always, ooh, if
you have a comment about the program,

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a topic that you'd like to have
me discuss. Questions that you'd like to

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have answered, Please send me an
email Tom at Tuesday Withtim dot com.

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Follow us on Facebook, Invite your
friends and family to follow us on Facebook.

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That's Tuesday with Tom as well as
the office which is Doyle Law PC.

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Remember two. Tuesday with Tom is
available on Apple Podcasts, Spotify,

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Google podcast, iHeartRadio Speaker, probably
anywhere that you normally listen to podcasts,

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you will be able to listen to
Tuesday with Tom as well as by using

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00:21:47.680 --> 00:21:52.920
your smart speaker. Well, thanks
again for spending some of your time with

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us today and as always, I
hope that you have an awesome day and

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an awesome week in Michigan. Stay
safe. Tuesday with Tom has been brought

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to you by the estate planning attorneys
at Doyle Law PC. To learn how

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we can help you with your estate
plan or with settling a loved one's estate,

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please call us today at five one
seven three two three seven three sixty

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six. That's five one seven three
two three seven three sixty six.