Guide to the New Estate Tax Law


I recently completed a series of articles on Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312 (TRA 2010), which was signed into law by President Obama on December 17, 2010. I have given a few presentations on this topic recently and decided to turn my materials into a series of articles. The four articles are:

1. Introduction to the New Estate Tax Law – This article contains some of the background information and legislative history preceding the enactment of the new law. I know you’ll want to skip ahead to the substance, but be warned: you can’t really understand the new Act unless you have a good grasp on what came before it and the situation we found ourselves in in 2010.

2. Estate Planning Under the New Estate Tax Law – This article discusses the substantive provisions of the act, including the new applicable exclusion amount (exemption) and tax rates, retroactive application of the Act, and a few planning pointers.

Please see full article below for links and more information.

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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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