American Taxpayer Relief Act of 2012 *

USA - January 16 2013
On New Year's Day 2013, to avoid the so-called "fiscal cliff," Congress passed the American Taxpayer Relief Act of 2012 ("2012 Act"). The 2012 Act…

Co-authors: Melinda B. Barker, Ellen K. Harrison, Elizabeth H.W. Fry, Kim Schoknecht.

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Estate and gift tax planning opportunities scheduled to "sunset" on December 31, 2012 *

USA - August 6 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.

Co-authors: Ellen K. Harrison, Elizabeth H.W. Fry, Kim Schoknecht.

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Possible reduction of gift tax exemption in 2011 may warrant fast action by donors *

USA - November 17 2011
In 2010, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act, which increased the gift tax exemption per individual donor from $1 million to $5 million for gifts made in 2011 and 2012, and a combined exemption of $10 million for married couples who split gifts.

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New estate and gift tax laws for 2011- 2012 and transfer tax provisions of the president's proposed budget for 2012 *

USA - March 3 2011
On December 17, Congress passed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which included new estate and gift tax laws applicable in 2011 and 2012.

Co-authors: Ellen K. Harrison, Elizabeth H.W. Fry, Kim Schoknecht.

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Top 10 estate planning ideas for year-end: tax savings available in 2010 may not last *

USA - October 28 2010
Year-end 2010 provides opportunities to transfer assets to your desired beneficiaries at a greatly reduced tax cost.

Co-authors: Ellen K. Harrison, Elizabeth H.W. Fry, Kim Schoknecht.

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