The future of the gift, estate and GST tax system is uncertain. The Trump administration might repeal the estate and GST tax (although it is not clear that there is an intent to repeal the gift tax), provide for a capital gains tax on death (and perhaps a capital gains tax on gift), provide for a carryover basis at death, or some other variation of these. Many estate planners have suggested that clients put most planning on hold pending the outcome. Other advisers have suggested completing low risk planning. This presumably means low gift tax exposure planning, but what that means in light of the recent True case may be uncertain as to note sales. This might include gifts to irrevocable trusts that use remaining gift tax exemption, near zeroed out GRATs, and perhaps other transactions. While deferring or severely limiting planning because of uncertainty is a seductive answer, it may not prove optimal. Might assets in irrevocable trusts prior to an enactment of a capital gains on death or gift avoid that tax? There are more creative answers to preserve planning flexibility and perhaps benefit. This CLE course, and detailed accompanying power point, will provide practitioners with guidance.