Author: Nancy G. Fax

April 1, 2013

American Taxpayer Relief Act and Estate Planning

The American Taxpayer Relief Act of 2012 (the “Act”), which includes a variety of changes to the Internal Revenue Code, will affect most American taxpayers.  In this article, we will address the key estate tax, gift tax and generation-skipping transfer (GST) tax elements of the legislation. Prior to passage of the Act, the federal estate […]


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