Carolyn Handler

Estate Planning Implications of the Fiscal Cliff Deal

After a last-minute deal to avoid the fiscal cliff was passed by Congress on January 1, 2013, President Obama signed into law the new American Taxpayer Relief Act (“ATRA 2012”) on January 2, 2013. ATRA 2012 extends...more

1/15/2013 - American Taxpayer Relief Act Estate Planning Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Portability Sunset Provisions Tax Rates