Barack Hussein Obama is the 44th President of the United States. President Obama is a Democrat and was originally elected to the Presidency in 2008. He was elected for a second-term in November of 2012.
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At the end of 2010, Congress passed, and President Obama signed into law, significant changes in the estate, gift and generation-skipping transfer (“GST”) tax regime. The 2010 tax legislation extended the so-called “Bush Tax...more
THE OPPORTUNITY: On December 17, 2010, Congress and President Obama set the exemption from gift tax at $5 million (adjusted by cost-of-living factors; for 2012, the exemption amount is $5.12 million). This exemption had never...more
The last three years have witnessed substantial changes in federal estate and gift tax laws and more changes are undoubtedly coming. Such changes offer a number of opportunities for clients to achieve their estate planning...more
The window of opportunity to take advantage of the currently applicable wealth transfer tax laws is rapidly closing, and once shut, it is possible that we may never see such generous estate planning opportunities again. ...more