Morrison & Foerster LLP: Allocation of GST Exemption to 2010 Gifts (Or Not!)

By Wendy M. Greenberg, Esq. of Morrison & Foerster LLP Thanks to the eleventh hour passing of the 2010 Tax Relief Act (the "Act") and the temporary opportunities provided by the Act, our firm's Trusts and Estates group, like many others, completed a flurry of wealth transfer during...