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American Taxpayer Relief Act › Surviving Spouse

The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to... more +
The American Taxpayer Relief Act of 2012 is a United States federal statue enacted in 2012 to address certain aspects of the so-called Fiscal Cliff, i.e. certain mandatory tax increases and budget cuts set to take effect at the beginning of 2013.  ATRA extends certain tax cuts, modifies the estate tax and tax rates on income.  The Act also provides for certain Medicare, unemployment and farm payments. less -
Dunlap Bennett & Ludwig PLLC

Maryland And Federal Estate Tax Portability In A Nutshell

Dunlap Bennett & Ludwig PLLC on

In the technology world, portability has become increasingly important as people become more mobile and reliant on a variety of devices to access and use information. Portability allows individuals to work remotely or while...more

McNees Wallace & Nurick LLC

The Future of Credit Shelter Trusts

McNees Wallace & Nurick LLC on

When the President signed the American Taxpayer Relief Act of 2012, some observers thought that certain provisions would sound the death knell for a popular legal tax shelter strategy known as Credit Shelter Trusts (CST)....more

McNees Wallace & Nurick LLC

Income Tax Cost Basis Planning

McNees Wallace & Nurick LLC on

Prior to the recent and significant increases in the federal estate tax exemption amount, many clients engaged in planning the purpose of which was to ensure the use of both spouses’ exemption amount through the use of a...more

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