Timothy Kay

Timothy Kay

Snell & Wilmer

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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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