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American Taxpayer Relief Act › Succession Planning

The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to... more +
The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to take effect at the beginning of 2013.  ATRA extends certain tax cuts, modifies the estate tax and tax rates on income.  The Act also provides for certain Medicare, unemployment and farm payments. less -
BakerHostetler

Now is the Time for Business Succession Planning

BakerHostetler on

Toward the end of 2012, many families with wealth tied to a family business were faced with a choice: 1) avail themselves of the expiring $5.12 million estate and gift tax exemption by gifting interests in their family...more

Stinson LLP

Estate Planning Insight: Estate Planning After The American Taxpayer Relief Act Of 2012

Stinson LLP on

The American Taxpayer Relief Act of 2012 (ATRA) was signed into law on January 2, 2013, ending twelve years of uncertainty concerning the federal estate, gift and generation-skipping tax rates and exemptions....more

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