Congress adopted the American Taxpayer Relief Act (the Act), effective January 1, 2013. The Act made permanent tax rates and exemptions for estate, gift, and generation-skipping transfer (GST) taxes. Prior laws incorporated...more
2/11/2013 - American Taxpayer Relief Act Estate Planning Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Portability Roth Conversions
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