The University of Miami School of Law recently completed its presentation of the 47th Annual Heckerling Institute on Estate Planning. The Institute, which has been held in Orlando for the last several years is the nation’s...more
- ESOP Estate Planning Estate Tax Succession Planning
On New Year's Day, Congress acted to make the prior estate and gift tax regime permanent, with one small change - the estate tax rate has been increased from 35% to 40%. The rest of the estate and gift tax regime, including...more
- Annual Exclusion Estate Tax Gift-Tax Exemption Portability
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