Estate Planning Opportunities in 2012 and Beyond
Abstract
The U.S. is in an unprecedented estate planning
conundrum that can bifurcate towards either elimination of
estate taxes or reinstating exclusion amounts that are nearly 80%
lower than the current exclusion amount and estate tax rates that
are 20% to 25% higher. This paper discusses the current estate
tax climate along with potential outcomes for 2013. We conclude
with estate planning strategies given these potential outcomes.
Keywords
Estate Planning; EGTRRA; Estate Tax; Tax Planning
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