Timothy Kay

Timothy Kay

Snell & Wilmer

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A Death in the Family - Now What?

A death in the family is an emotional time, and often the task of closing out the decedent's life is an overwhelming and stressful responsibility left to the decedent's loved ones. Advance planning for the administration of...more

3/22/2016 - Estate Tax Executors Probate Trusts

Estate Planning in 2014

Exemptions and Rates - On Jan. 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (ATRA) into effect to avoid the “fiscal cliff,” setting the unified Federal gift and estate tax exemption at $5...more

5/1/2014 - American Taxpayer Relief Act Barack Obama Estate Planning Estate-Tax Exemption Fiscal Cliff Gift-Tax Exemption

The "Permanent" Relief Act

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (“ATRA”), setting the unified Federal gift and estate tax exemption at $5 million, indexed for inflation ($5.25 million for 2013, expected to...more

7/30/2013 - American Taxpayer Relief Act Estate Tax Generation-Skipping Transfer Gift-Tax Exemption Portability

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