Unified Credit Portability

News & Analysis as of

Trusts, Estates, Exemptions and Taxes

It may be hard to believe that in 2001, the estate and gift tax exemption, also known as the unified credit, was a mere $675K. In 2016 that credit is anticipated to go up to $5.45M for single filers; potentially $10.9M...more

2012 Year-End Estate Planning Advisory

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

2013 Estate Tax Implications as the Fiscal Cliff Looms

Now that the presidential election is over much of the national chatter has shifted to the “fiscal cliff” looming at the end of the calendar year when the terms of the Budget Control Act of 2011 are scheduled to go into...more

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

Estate Planner - July/August 2012

In This Issue: - Is your estate plan flexible? Estate tax law uncertainty requires options - No time like the present: With favorable estate tax and real estate environments, use a QPRT to give away your home -...more

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