David Rectenwald

David Rectenwald

Shumaker, Loop & Kendrick, LLP

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Insights - Spring 2013

In This Issue: - Taxpayer Relief Act of 2012 - Tax Planning for the “New Normal” - HIPAA: Not Just for Health Care - ADA Requirements for Pools - Impact of Dodd-Frank Swap Regulations on Loan Documents -...more

6/4/2013 - ADA American Taxpayer Relief Act Dodd-Frank FDIC HIPAA Loan Documentation Successor Liability Swaps Tax Planning

Transfer Taxes After The Taxpayer Relief Act of 2012

The American Taxpayer Relief Act of 2012 (the “2012 Act”) had a profound impact on the transfer tax system. I will briefly describe that system and then, by way of background, set the stage for these changes by summarizing...more

5/29/2013 - American Taxpayer Relief Act Estate Tax Generation-Skipping Transfer Gift Tax Life Insurance Portability Tax Exemptions Tax Planning Transfer Taxes

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