Estate Planning under the 2010 Tax Relief ActAugust 2011
On December 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Authorization & Job Creation Act of 2010 (the "2010 Tax Relief Act") into law. The 2010 Tax Relief Act provides temporary estate and gift tax guidance for the next two years. It increases the estate, gift, and generation-skipping tax exemption amounts to $5 million and reduces the estate tax rate to 35%.
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