Wills, Trusts and Estates Newsletter - November 2012

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In This Issue:

- Special Needs Children Turning 18 Years Old...Page 1

- Estate Tax Savings and Increased Creditor Protections When You Incorporate LLCs and Limited Partnerships Into Your Estate Plan...Page 4

- End-of-Year Tax Changes Reminder...Page 5

- Excerpt from End-of-Year Tax Changes Reminder:

A quick note on end-of-year gift and estate tax exemptions.

If Congress doesn’t act, the estate and lifetime gift tax exemptions, which are currently $5.12 million per person and $10.24 million per married couple, will expire at the end of 2012 and return to $1 million per person and $2 million per married couple in 2013...

Please see full newsletter below for more information.

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