Wealth Transfer Planning Considerations for 2011 and 2012


The new federal transfer tax law provides unprecedented planning opportunities for 2011 and 2012.

On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Act). In addition to extending Bush-era income tax cuts, the 2010 Tax Act resolves some of the uncertainty surrounding the future of the federal transfer tax system. By increasing exemption amounts, the 2010 Tax Act provides taxpayers over the next two years with both planning opportunities and cause to reexamine their estate plans.

For 2011 and 2012, the 2010 Tax Act makes the following changes to the federal transfer tax system...

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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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