By Genevieve M. Moore & Richard S. Kinyon , Morrison & Foerster LLP
As reported in
this space over the last several months, there has been unprecedented upheaval
in the federal transfer tax world in the last few years. One element of this was the unexpected
increase in the federal gift and...
By Danielle T. Zaragoza,
Esq ., Morrison &
relatively large federal gift
tax applicable exclusion amount
available for taxable gifts in 2011 and 2012, many clients have made or are
considering making significant gifts before the end of this year. For a client who wants...