On Dec. 17, President Obama enacted tax legislation that extended the Bush-era tax cuts, which were due to expire Jan. 1. The legislation contains provisions for estate, gift and generation skipping transfer (GST) taxes (collectively, the Transfer Taxes), including an option for 2010 decedents.
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Financial Advice
Transfer Tax Provisions and How They Can Affect Your Clients' Planning
The Legal Intelligencer
February 15, 2011
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