Estate planning after the American Taxpayer Relief Act of 2012 *

USA - March 14 2013
The American Taxpayer Relief Act of 2012 (ATRA) was signed into law on January 2, 2013, ending twelve years of uncertainty concerning the federal…

Co-authors: Eileen Day.

Window of opportunity still open for tax-efficient gifting *

USA - December 23 2011
On November 21, 2011, the Congressional “Super Committee” charged with finding deficit reduction plans announced that they were unable to reach agreement.

Co-authors: Jonathon T. Naples, William S. Forsberg.

New Minnesota law allows certain estates to exclude up to $4 million for qualified small businesses and farm property *

USA - October 24 2011
Under a new estate tax law in Minnesota, deceased owners of a qualified small business or a qualified family farm may deduct up to $4 million of the value of the business or farm from the Minnesota adjusted taxable estate for purposes of determining Minnesota estate tax.

Co-authors: Jenna S. Bettes , Michelle L. Rehbein.