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Current estate planning opportunities scheduled to expire at end of 2012
  • Sullivan & Worcester LLP
  • USA
  • October 5 2012

Clients may wish to consider making substantial gifts to individuals or trusts prior to the end of 2012, because favourable federal gift, estate and generation-skipping transfer (“GST”) tax laws currently in effect are scheduled to expire automatically on January 1, 2013.


Maura C. Carney
  • Sullivan & Worcester LLP