Estate Tax Legislation Activity at the State Level

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A plethora of activity has erupted within many State legislatures since January due to the expiration of the federal estate tax on December 31, 2009. So far this year Idaho, Indiana, Maryland, Nebraska, South Dakota, Tennessee, Virginia, Utah and Washington have enacted legislation to address the construction of formula bequests in wills and trusts due to the elimination of the federal estate and generation-skipping transfer tax this year.

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Partridge Snow & Hahn LLP on:

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