By R. Zebulon Law, Esq. LL.M., CPA & Christina M. Chan, Esq. On December 22, 2017, President Trump signed H.R. 1, the Tax Cuts and Jobs Act.   Part of the law concerns the estate tax exemption limit, which has doubled from $5.6 million to $11.2 million per person.  The new estate tax exemption limit is effective