Winthrop Rutherfurd Jr.

Winthrop Rutherfurd Jr.

White & Case LLP

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Effects of the New US Tax Law on Estate Planning

On January 3, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law. As a result, for the first time in over 12 years, there is now some certainty in the Federal estate tax, the Federal gift tax and...more

1/21/2013 - American Taxpayer Relief Act Estate Tax Generation-Skipping Transfer Gift-Tax Exemption Portability Tax Exemptions Tax Rates

US$5.12 Million Gift Tax Exemption Due to Expire at Year's End

Expiring Opportunity to Make Large Gifts: Time is running out on the ability to give away US$5.12 million (US$10.24 million for married couples) without paying Federal gift tax. The extension of the "Bush Tax Cuts" that...more

12/6/2012 - Bush-Era Tax Cuts Generation-Skipping Transfer Gift-Tax Exemption Year-End Planning Year-End Tax Planning

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