On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“the Act”). The Act provides a temporary two-year extension of many Bush-era tax cuts including significant federal gift tax relief.
The passage of the Act implements dramatic changes to the federal gift tax only during calendar years 2011 and 2012.
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Tax Law Updates
DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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