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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As of this writing, it’s difficult to speculate as to what U.S. income tax rates will be in the year 2013. This has become especially apparent due to the effect of the so-called “fiscal cliff” and the results of the November...more
Just two days ago, Barack Obama was re-elected as President. In addition, the Republican Party retained control of the House of Representatives, while the Democratic Party retained control of the Senate....more
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
With 2012 drawing to a close, many Americans may see the end of “Bush-era” income tax cuts as well as significant estate and gift tax reductions, the loss of which will dramatically affect their tax liability in 2013 and...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
With the uncertainty in the Estate Tax and Gift Tax Laws, coupled with an election cycle, many people are faced with the decision of what approach is best for both their estate plan and tax savings strategies in 2012. There...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
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