Custodial Accounts: Some Federal Tax Considerations

by Genevieve M. Moore , Morrison & Foerster LLP ... Like many estate planners, we were kept very busy in the last quarter of last year, assisting clients who could take advantage of 2012's large per-person federal gift tax exemption and low gift tax rate. Therefore, this monthly posting...

Custodial Accounts: Some Federal Tax Considerations

by Genevieve M. Moore , Morrison & Foerster LLP ... Like many estate planners, we were kept very busy in the last quarter of last year, assisting clients who could take advantage of 2012's large per-person federal gift tax exemption and low gift tax rate. Therefore, this monthly posting...