Should you use the estate-tax exclusion amount now? (2011)
The applicable exclusion amount is the amount that can be sheltered from federal gift and estate tax by the unified credit. The applicable exclusion amount [...]
Estate Tax Changes Under the 2010 Act
IntroductionThe Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the 2010 Tax Act) was signed into law in December 2010. This law [...]
The New Estate Tax Rules (2011)
Looking aheadWithout further legislation in the interim, the provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 are scheduled to [...]