The 2010 Tax relief Act reinstated the Estate, Gift and GST tax at a 35% tax rate and $5.12 million (for 2012) exemption.
This is the third installment of 2013 and Beyond Tax Planning
which can also be downloaded from our eBook library.
In addition to the increase in the exemption amount the Act also created a portability election for decedents dying after 2010. This election is made by…
