News & Analysis as of

Portability Inflation Adjustments

Troutman Pepper

Should We Rely On Portability?

Troutman Pepper on

When Congress early this year enacted the new estate tax provisions making the $5 million inflation adjusted federal estate, gift and generation-skipping transfer (GST) tax exemptions "permanent," it also made the concept of...more

McCarter & English, LLP

2013 Estate Planning Update

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

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