Tax Rates, Estate Tax | JD Supra Law News

Estate Planning Implications of American Taxpayer Relief Act of 2012

by Deanna Lyon, Virginia Palmer, Judith Yang | Wendel, Rosen, Black & Dean LLP on 2/27/2013

The American Taxpayer Relief Act (the Act), which was passed by Congress on January 1, 2013 and signed into law by President Obama on January 2, has finally provided some permanence to the transfer tax laws....more

Understanding the American Taxpayer Relief Act of 2012

by W. King Copler | Chambliss, Bahner & Stophel, P.C. on 2/14/2013

The American Taxpayer Relief Act of 2012 was signed into law on January 2, 2013. The Act permanently extends many of the Bush-era tax cuts, while increasing tax rates for higher income taxpayers. Below is a brief summary of...more

Federal Estate Tax Laws Allow Planning Opportunities - Finally!

by Deborah DiNardo, Lawrence Hunt | Partridge Snow & Hahn LLP on 2/6/2013

For over a decade, the federal estate tax law has changed from year to year. The rates have risen and fallen. The federal estate tax exemption went from $650,000 to $1,000,000. Then it increased to $1,500,000, then...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

Congress Approves The American Taxpayer Relief Act Of 2012, Preventing "Fiscal Cliff"

by Christopher Abrams, Alicia Kirkpatrick, D. Scott Lindstrom, William J. Sanders, David N. Zimmerman | Polsinelli on 1/22/2013

After much contention,Congress passed the American Taxpayer Relief Act of 2012, and President Obama signed the legislation on January 2, 2013. The Act avoids automatic sunset provisions that were scheduled to take effect...more

Effects of the New US Tax Law on Estate Planning

by Michael E. Kavoukjian, Cecily P. Maguire, John M. Olivieri, Winthrop Rutherfurd Jr. | White & Case LLP on 1/21/2013

On January 3, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law. As a result, for the first time in over 12 years, there is now some certainty in the Federal estate tax, the Federal gift tax and...more

The Fiscal Cliff Deal - What does it mean for you and your business?

by Butler, Snow, O'Mara, Stevens and Cannada,... on 1/18/2013

In the early morning hours of January 1, 2013, the Senate approved the American Taxpayer Relief Act of 2012 (the “Act”) by a vote of 89-8. Less than 24 hours later, the House of Representatives also approved the Act by a vote...more

American Taxpayer Relief Act of 2012

by Melinda Barker, Elizabeth Fry, Ellen Harrison, Jennifer Jordan McCall, Kim Schoknecht | Pillsbury Winthrop Shaw Pittman LLP on 1/17/2013

On New Year’s Day 2013, to avoid the so-called “fiscal cliff,” Congress passed the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act raises taxes on some taxpayers while retaining most of the provisions enacted...more

Estate Planning After the Fiscal Cliff Deal

by Katten Muchin Rosenman LLP on 1/17/2013

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

by Robert Howell, Westray Veasey | Poyner Spruill LLP on 1/15/2013

On January 2, President Barack Obama signed into law the American Taxpayer Relief Act of 2012, H.R. 8 (ATRA), preserving many of the key tax provisions passed during the George W. Bush presidency, which were scheduled to...more