By
BrownWinick | 07.09.2013
Early this year, Congress passed the 2012 American Taxpayer Relief Act (the "2012 Act") in response to the "fiscal cliff." Among other items, the 2012 Act addressed the expiration of certain favorable federal estate, gift, and generation-skipping transfer ("GST") tax rules. The purpose of this article is to provide a summary of the new estate,...
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