The 2012 Tax Relief Act provides an exemption from federal estate tax of $5,250,000 inflation indexed per spouse that is portable between spouses. If the first spouse to die does not use in whole or in part her or his...more
2/28/2013 - American Taxpayer Relief Act Credit Shelter Trusts Estate Planning Estate Tax Exemptions
As discussed in a previous article, due to higher estate tax exemption, certain trusts previously established for purposes of avoiding estate taxes under the estate plan of a predeceased spouse may no longer be necessary in...more
2/11/2013 - American Taxpayer Relief Act Credit Shelter Trusts Estate Planning Estate Tax Family Trusts Fiscal Cliff Trusts
JD Supra gets your content noticed, increases your visibility and makes your marketing efforts hassle free...
Learn More or Schedule a demo