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Estate Planning Implications of American Taxpayer Relief Act of 2012

The American Taxpayer Relief Act (the Act), which was passed by Congress on January 1, 2013 and signed into law by President Obama on January 2, has finally provided some permanence to the transfer tax laws....more

2/27/2013 - American Taxpayer Relief Act Annual Exclusion Bypass Trusts Charitable Donations Estate Planning Estate Tax Generation-Skipping Transfer Gift-Tax Exemption Grantor Retained Annuity Trust Grantor Trusts Inflation Adjustments Portability Tax Rates

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