Fiscal Cliff, American Taxpayer Relief Act

The Fallout from the American Taxpayer Relief Act – What a Relief?

by Les Williams | Niles, Barton & Wilmer, LLP on 5/15/2013

Because the media cycle moves so quickly these days, you may have already forgotten about the frantic last few days of 2012, during which Congress and the White House worked feverishly to save us all from going off the...more

Estate, Gift, and GST Taxes in 2013: American Taxpayer Relief Act of 2012 and Other News (Oregon)

by Michele Buck-Romero, Patrick Green, Amelia Heath | Davis Wright Tremaine LLP on 3/1/2013

The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates on transfers subject to federal estate, gift, and generation-skipping...more

Health Care Issues Poised to Take Front and Center in the 113th Congress

by Stephen Cooper, Ryan J. Severson | K&L Gates LLP on 2/25/2013

Health care issues dominated much of President Obama’s first term. Even after Congress passed the Patient Protection and Affordable Care Act (“PPACA” or “health reform law”) (Pub. L. 111-148, 111-152), the Supreme Court...more

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

by Adler Pollock & Sheehan P.C. on 2/20/2013

Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate...more

New Tax Laws Will Affect Most Americans

by Janet Raasch | Lawyers.com on 2/14/2013

At the beginning of 2013, President Obama signed the American Taxpayer Relief Act of 2012, averting the dreaded “fiscal cliff” and making significant changes to U.S. tax law. While the top 1 percent of taxpayers will...more

Auto Notes -- February 2013

by Michael R. Kelley, Elizabeth Mullaugh | McNees Wallace & Nurick LLC on 2/11/2013

In This Issue: "Insuring Your Dealership: Do I Really Need Garage Liability and Garagekeeper's Insurance?" and "The American Taxpayer Relief Act"...more

Termination of Credit Shelter Trusts

by William Belcher | Poyner Spruill LLP on 2/11/2013

As discussed in a previous article, due to higher estate tax exemption, certain trusts previously established for purposes of avoiding estate taxes under the estate plan of a predeceased spouse may no longer be necessary in...more

Estate Planning After the American Taxpayer Relief Act

by Craig Dalton | Poyner Spruill LLP on 2/11/2013

Congress adopted the American Taxpayer Relief Act (the Act), effective January 1, 2013. The Act made permanent tax rates and exemptions for estate, gift, and generation-skipping transfer (GST) taxes. Prior laws incorporated...more

Estate Planning Considerations: Documentation and Peace of Mind

by Baker, Donelson, Bearman, Caldwell &... on 2/11/2013

With the introduction of the American Taxpayer Relief Act of 2012 (Act), the world of estate planning has been injected with a dose of certainty after more than 10 years of uncertainty as to federal estate, gift and...more

Alert: Estate Planning - January 2013

by Pullman & Comley, LLC on 2/5/2013

For the first time in more than a decade, clients and advisors can plan their estates with a significant degree of certainty. The new tax law passed by Congress on January 1, 2013 and signed into law by President Obama...more

Tax Reform and the Oil and Gas Industry by Michael A. Andrews

by King & Spalding on 2/5/2013

A great deal of attention been focused on the generous tax incentives for the renewable energy industry that were added to the "fiscal cliff " legislation during the closing hours of negotiations. Those provisions have a net...more

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

by King & Spalding on 2/5/2013

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

American Taxpayer Relief Act Of 2012 - The Effects On Charitable Giving

by Virginia C. Gross, Bruce Hopkins, Thomas J. Schenkelberg | Polsinelli on 2/5/2013

In This Issue: - Major Tax Provisions Relating to Charitable Organizations - Other Law Changes Affecting Charitable Contributions - Excerpt from Major Tax Provisions Relating to Charitable Organizations: The...more

Tax Reform – The Next Installment: Reforming the Taxation of Financial Instruments

by Mary Burke Baker, Daniel F. C. Crowley, Michael W. Evans, Andrés Gil, Bruce J. Heiman, Karishma Shah Page, Ryan J. Severson, Roger Wise | K&L Gates LLP on 1/31/2013

After the fiscal cliff deal failed to include a framework for comprehensive tax reform, many in Washington predicted that the momentum for tax reform would wither away. Although Congress has many important issues on its...more

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

by Lisa H. Barton, Brian J. Dougherty, R. Randall Tracht, George Tsai | Morgan Lewis on 1/31/2013

American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution. The American...more

Gaming Legal News - January 17, 2013 • Volume 6, Number 2

by Peter Kulick | Dickinson Wright on 1/30/2013

In This Issue: - I-GAMING IN THE UNITED STATES VERSION 2013: BACK TO THE STATES? Optimism had inched higher that the United States would shift its i-gaming policy from a prohibitory approach to allowing some form of...more

2013 Estate Planning Update

by Laura Kelly, John Lombard, David Ludgin, Dana Mark | McCarter & English, LLP on 1/30/2013

As 2012 drew to a close, your estate planning attorney's attention was diverted from the ball drop in Times Square to whether Congress would drop the ball with respect to the fiscal cliff. Congress, however, passed the...more

Tax Talk -- Volume 5, No. 4 -- January 2013

by David de Ruig, Stephen Feldman, David Goett, Thomas Humphreys, Meimay Law, Anna T. Pinedo, Remmelt Reigersman | Morrison & Foerster LLP on 1/28/2013

In This Issue: Fiscal Cliff Diving a.k.a. American Taxpayer Relief Act; CoCo Developments; Tax Effect of Money Market Fund Proposals; IRS Issues Final Regulations on Publicly Traded Property; Assessment of Income from...more

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

by Loeb & Loeb LLP on 1/24/2013

Table of Contents: Remember to file your gift tax return and other follow-up related to 2012 gifts; Review estate plans in light of $5 million exemption becoming permanent; Annual exclusion amount for gifts increased for...more

Highlights of the Individual Tax Provisions in the New Taxpayer Relief Act

by Thomas Wechter | Duane Morris LLP on 1/24/2013

Originally published in the AICPA Tax Insider on January 17, 2013. After months of senseless haggling, the Senate early in the morning of Jan. 1, 2013, by a vote of 89–8, and the House of Representatives late in the...more

What the “Fiscal Cliff” Resolution Means for Personal Estate Planning

by Dechert LLP on 1/24/2013

For the first time in 12 years, the estate, gift and generation-skipping transfer tax law does not have a built-in expiration date in the United States. Congress has exempted all estates below approximately $5 million ($10...more

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate... [Video]

by JD Supra Law News on 1/24/2013

Watch our latest Corporate Law Report for: - a speed round of need-to-know employment law advisories covering workplace secret recordings, the EEOC's strategic enforcement plan, the NLRB in Obama's second term, and more; -...more

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Fiscal Cliff › American Taxpayer Relief Act

The Fallout from the American Taxpayer Relief Act – What a Relief?

Estate, Gift, and GST Taxes in 2013: American Taxpayer Relief Act of 2012 and Other News (Oregon)

Health Care Issues Poised to Take Front and Center in the 113th Congress

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

New Tax Laws Will Affect Most Americans

Auto Notes -- February 2013

Termination of Credit Shelter Trusts

Estate Planning After the American Taxpayer Relief Act

Estate Planning Considerations: Documentation and Peace of Mind

Alert: Estate Planning - January 2013

Tax Reform and the Oil and Gas Industry by Michael A. Andrews

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

American Taxpayer Relief Act Of 2012 - The Effects On Charitable Giving

Tax Reform – The Next Installment: Reforming the Taxation of Financial Instruments

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

Gaming Legal News - January 17, 2013 • Volume 6, Number 2

2013 Estate Planning Update

Tax Talk -- Volume 5, No. 4 -- January 2013

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

Highlights of the Individual Tax Provisions in the New Taxpayer Relief Act

What the “Fiscal Cliff” Resolution Means for Personal Estate Planning

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate... [Video]

Fiscal Cliff Deal Preserves Enhanced Conservation Easement Tax Benefits

Transit Benefit Retroactive Relief Requires Immediate Employer Action

Fiscal Cliff Legislation Expands In-Plan Roth Conversions for Qualified Plans

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate... [Video]

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