02/09/2012 07:00:00 PM EST
No Time Like the Present for Gifting: Final Contacts Year of the Tax Relief Act Provides Planning Opportunities for 2012
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Trusts Articles on Martindale.com
In 2010, Congress enacted legislation creating the highest gift tax exemption in US history. That legislation, however, expires at the end of 2012. Unless Congress acts, the gift tax exemption will return to its significantly lower 2001 level. As a result
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