The 2010 Tax Relief Act and your estate plan
With the enactment on December 17, 2010 of the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010” (“The 2010 Tax Act”), the wealthy and the relatively wealthy are presented with a unique but...more
Somewhat lost in the clamor of the tax changes enacted by the Tax Cuts and Jobs Act is the fact that the new law preserves the “portability” provision for married couples. Portability allows an estate to elect to permit the...more
Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010. ...more