Congress recently made permanent the IRA charitable rollover. Individuals over age 70½ can make lifetime gifts, up to $100,000 per year, to qualified public charities from their individual retirement accounts (IRAs). To...more
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
The American Taxpayer Relief Act of 2012 (Act) was enacted on January 2, 2013....more
The new federal tax bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning opportunities for 2013 and beyond. ...more