Gift-Tax Exemption, Year-End Tax Planning

The 2010 Tax Relief Act and your estate plan [Video]

by Partridge Snow & Hahn LLP on 2/14/2013

In early 2012, Kathi Ryan addressed the 2010 Tax Relief Act and your estate planning documents....more

Last Minute Gifting By Check

by Charles (Chuck) Rubin on 12/21/2012

Time is running out for 2012 gift giving. End of year gifting by check is always an issue for those trying to use their annual exclusion amounts, but in 2012 the issue also relates to those attempting to make larger gifts to...more

Coleman Issues Estate Planning Alert: Gift Tax Window of Opportunity Narrows

by J. Grant Coleman | King, Krebs & Jurgens, PLLC on 12/10/2012

The recent elections have resulted in essentially no change to the balance of power in the national government. As a consequence, it is now more difficult than ever to predict the future direction of estate and gift tax law....more

US$5.12 Million Gift Tax Exemption Due to Expire at Year's End

by Michael E. Kavoukjian, Cecily P. Maguire, John M. Olivieri, Winthrop Rutherfurd Jr. | White & Case LLP on 12/6/2012

Expiring Opportunity to Make Large Gifts: Time is running out on the ability to give away US$5.12 million (US$10.24 million for married couples) without paying Federal gift tax. The extension of the "Bush Tax Cuts" that...more

2012 Year-End Estate Planning Advisory

by Katten Muchin Rosenman LLP on 11/21/2012

Now that the election is over, we anticipate having some guidance soon with respect to the numerous tax and planning issues that have been mired in uncertainty for the past two years. Many tax benefits are scheduled to...more

Gift Planning Before The End Of 2012

by Womble Carlyle Sandridge & Rice, PLLC on 11/14/2012

An unprecedented opportunity to make gifts and transfer wealth to family members is set to expire at the end of 2012. The 2010 Tax Act made substantial changes to the federal gift, estate, and generation-skipping transfer...more

IRS Reaffirms It Will Challenge Formula Gifts

by Jeffrey Merriam-Rehwald | Ervin Cohen & Jessup LLP on 11/12/2012

With December 31st approaching quickly and the large $5,120,000 gift tax exemption disappearing, many clients are scrambling to make year-end gifts. Our advice has been to make every effort to get appraisals by the end of...more

Still Clear as Mud: The Election’s Impact on Estate and Gift Tax Policy

by Carr, McClellan, Ingersoll, Thompson & Horn -... on 11/9/2012

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

Once in A Lifetime Year-End 2012 Estate Tax Planning

by Bruce Gordon | Shumaker, Loop & Kendrick, LLP on 11/7/2012

On the day after the presidential election there will be 55 days left in the year! Clients hope that the presidential election will provide clarity concerning the future of transfer tax rates and exemptions. We...more

2012 Year-End Estate Planning Alert

by Epstein Becker & Green, P.C. on 11/6/2012

As the current federal estate/gift tax law is scheduled to expire on December 31, 2012, this is an opportune time to take advantage of the planning techniques available under current law and to avoid being subject to newly...more

The Dynasty Annuity — Multi-Generational Tax Deferral for High-Net-Worth Families

by Gerald Nowotny on 11/5/2012

Originally published in Tax Management Estates, Gifts, and Trusts Journal, x, 11/08/2012. OVERVIEW - The current tax environment suffers from a lot of economic and political uncertainty. The general consensus...more

You “Built” It, So Don’t Lose It! Estate Tax Laws to Change Dramatically on December 31, 2012

by Buchalter Nemer on 11/2/2012

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

Should you set up an old-fashioned family limited partnership?

by Crider Law PC on 10/19/2012

The family limited partnership was a fairly unusual way for wealthy families to manage their real estate and various financial accounts. But this year it is coming back into fashion. Why? The reason this esoteric and...more

The Disappearing Estate and Gift Tax Exemption

by Snell & Wilmer L.L.P. on 10/16/2012

Originally published in the Orange County Business Journal, September 17-23, 2012. It is difficult to miss the headlines, cocktail talk and political debates regarding taxes in an election year. By this time, most...more

Appraise Assets for Tax Gifting Purposes

by Joseph Donegan on 10/12/2012

Appraise Assets for Tax Gifting Purposes By Joseph M. Donegan on October 12, 2012 Many families and small business owners are moving quickly to transfer assets to loved ones while favorable tax rates are still in...more

Gifting Opportunities in 2012

by Pullman & Comley, LLC on 10/11/2012

There is still time in 2012 to take advantage of a unique gifting opportunity offered under the 2010 Tax Relief Act. The Act, which was signed into law on December 17, 2010, unified the federal estate, lifetime gift and...more

The Importance of 2012 Year-End Tax Planning for Individuals

by Jackson Walker on 10/8/2012

The end of 2012 may bring unexpected and adverse changes formany taxpayers due to the scheduled December 31, 2012, expiration of a number of tax cuts. Because most of these tax cuts have been in effect since 2001, many...more

Windows of Opportunity: Year-End Gift Planning Opportunities for 2012

by Ballard Spahr LLP on 10/2/2012

Although the end of the year is several months away, it is time to think about taking advantage of the generous tax savings that may be available for 2012 only. The 2010 Tax Act made significant changes to the estate,...more

2012: Opportunity to Take Advantage of $5.12 Million Gift Tax Exemption

by Bradley Arant Boult Cummings LLP on 10/2/2012

In December 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “2010 Act”) extended the Bush tax cuts through December 31, 2012 and, among other things, increased the gift, estate,...more

Time is Running Out on Historic Estate Planning Opportunity

by Jackson Walker on 10/1/2012

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

2012 Year-End Income, Estate & Gift Tax Planning

by John West on 10/1/2012

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

Take Advantage of Current Estate Planning Opportunities

by Poyner Spruill LLP on 9/6/2012

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

Considerations For Tax Planning Opportunities Prior to December 31, 2012

by jon zefi on 8/22/2012

This outline is not intended to be a comprehensive outline, but is intended to be a helpful resource summarizing the federal income tax and cited financial planning opportunities available before December 31, 2012 for...more

Estate Planning 2012 - What Changes Should Be Made to Your Estate Plan?

by Jaburg Wilk on 8/8/2012

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

Estate and Gift Tax Planning Opportunities Scheduled to “Sunset” on December 31, 2012

by Pillsbury Winthrop Shaw Pittman LLP on 8/6/2012

The estate and gift tax laws under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, are scheduled to sunset on December 31, 2012. These laws provide opportunities to transfer assets to...more

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Gift-Tax Exemption › Year-End Tax Planning

The 2010 Tax Relief Act and your estate plan [Video]

Last Minute Gifting By Check

Coleman Issues Estate Planning Alert: Gift Tax Window of Opportunity Narrows

US$5.12 Million Gift Tax Exemption Due to Expire at Year's End

2012 Year-End Estate Planning Advisory

Gift Planning Before The End Of 2012

IRS Reaffirms It Will Challenge Formula Gifts

Still Clear as Mud: The Election’s Impact on Estate and Gift Tax Policy

Once in A Lifetime Year-End 2012 Estate Tax Planning

2012 Year-End Estate Planning Alert

The Dynasty Annuity — Multi-Generational Tax Deferral for High-Net-Worth Families

You “Built” It, So Don’t Lose It! Estate Tax Laws to Change Dramatically on December 31, 2012

Should you set up an old-fashioned family limited partnership?

The Disappearing Estate and Gift Tax Exemption

Appraise Assets for Tax Gifting Purposes

Gifting Opportunities in 2012

The Importance of 2012 Year-End Tax Planning for Individuals

Windows of Opportunity: Year-End Gift Planning Opportunities for 2012

2012: Opportunity to Take Advantage of $5.12 Million Gift Tax Exemption

Time is Running Out on Historic Estate Planning Opportunity

2012 Year-End Income, Estate & Gift Tax Planning

Take Advantage of Current Estate Planning Opportunities

Considerations For Tax Planning Opportunities Prior to December 31, 2012

Estate Planning 2012 - What Changes Should Be Made to Your Estate Plan?

Estate and Gift Tax Planning Opportunities Scheduled to “Sunset” on December 31, 2012

The 2010 Tax Relief Act and your estate plan [Video]

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