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Practice Area: Estate Planning  Brand: WG&L,Checkpoint

Practical Estate Planning in 2011 and 2012  
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The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the 2010 Tax Relief Act), passed by Congress in December 2010, contains significant revisions to the estate, gift, and GST tax laws. The 2010 Tax Relief Act's provisions raise exemptions, lower rates, reunify the estate and gift taxes, and introduce, for the first time, the portability of a deceased spouse’s unused estate tax basic exclusion amount. Unfortunately, these rules remain in effect only until the end of 2012.

To assist practitioners in responding to these new law changes, renowned WG&L author and estate planning practitioner Howard Zaritsky has written Practical Estate Planning in 2011 and 2012.


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