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Fiscal Cliff › Charitable Lead Annuity Trust

Fiscal Cliff is a non-technical economic term used popularly to describe a series of tax increases and mandatory budget cuts set to occur at the beginning of 2013.  The term "cliff" refers to the... more +
Fiscal Cliff is a non-technical economic term used popularly to describe a series of tax increases and mandatory budget cuts set to occur at the beginning of 2013.  The term "cliff" refers to the idea that such increases and cuts would be catastrophic to the fragile economy and consequently, force the economy off of a metaphorical cliff. less -
Gerald Nowotny - Law Office of Gerald R....

Rappelling Down the Fiscal Cliff – Strategies for Cushioning the Fall – Part I

Gerald Nowotny - Law Office of Gerald R.... on

Ready, set, go! Following the Presidential election last night, the race is on for year-end tax planning and bracing for the fall off the fiscal cliff. While no one can tell exactly what the tax outcome will be after...more

Patterson Belknap Webb & Tyler LLP

Estate Planning Opportunities Set to Expire in Six Months

Patterson Belknap Webb & Tyler LLP on

The next six months provide a short window of opportunity to make substantial gifts without incurring any gift tax. The Federal gift tax exemption is currently $5,120,000, enabling an individual to make aggregate lifetime...more

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