Estate and Elder Law

Recent Posts

McNees Wallace & Nurick LLC: 2012 Tax Act
Posted on 15 Jan 2013 by McNees Wallace & Nurick LLC

By McNees Asset Planning and Federal Taxation Group The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on January 1, 2013 to avert the tax law changes that were one part of the "fiscal cliff" facing our country's... Read More

Fulbright & Jaworski LLP: Tax Changes Effective as of January 1, 2012: Significant Implications For Estate Planning
Posted on 31 Jan 2012 by Norton Rose Fulbright

By Philip J. Michaels , Joseph C. Sleeth, Jr. , Stephanie E. Heilborn and Lindsay H. Brown Estate Tax The federal estate tax applicable exclusion amount increases from $5,000,000 to $5,120,000 per person for 2012. The top estate... Read More

Historic Estate & Gift Tax Savings Opportunities Almost Gone
Posted on 24 Jul 2012 by David R. Schoenhaar

By: David R. Schoenhaar, Esq.* We are half way through 2012 and the generous tax legislation that went into effect on January 1, 2011, is scheduled to sunset on December 31, 2012, if Congress fails to act. Those who can participate in significant gift... Read More

The Estate Tax Game: It's Only the First Inning
Posted on 28 Sep 2011 by karplaw

With regard to negotiations on the estate and gift tax, it is much too early to tell who the winners and losers will be in 2013. There is plenty of wrangling to come as the White House and Congress muddle through the issue. As they say in baseball... Read More

Troutman Sanders LLP: The Administration’s FY 2013 Estate and Gift Tax Proposals
Posted on 28 Feb 2012 by Troutman Sanders

By Carol F. Burger , David F. Golden , Molly F. James and Michael D. Erickson Last week, the President released his proposed budget for the upcoming fiscal year. On the same day, the Treasury released its explanation of the President's budget, which... Read More

Obama vs. Romney: What It Means for the Estate Tax
Posted on 31 Aug 2012 by Patricia Tyler

The December 31, 2012 sunset date for the estate tax, as provided by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, is once again quickly approaching, and in typical fashion there is a divide over what the fate of... Read More

Historic Estate & Gift Tax Savings Opportunities Almost Gone
Posted on 24 Jul 2012 by David R. Schoenhaar

By: David R. Schoenhaar, Esq.* We are half way through 2012 and the generous tax legislation that went into effect on January 1, 2011, is scheduled to sunset on December 31, 2012, if Congress fails to act. Those who can participate in significant... Read More

Modern Estate Planning
Posted on 14 Jan 2011 by LexisNexis Estate and Elder Law Community Staff

Modern Estate Planning is a comprehensive treatise covering estate, gift, income and generation-skipping transfer taxation. It guides the practitioner through the issues and challenges in advising a wide range of clients. The 5 volumes cover three distinct... Read More

Estate and Gift Tax Update
Posted on 3 Aug 2011 by Jeramie Fortenberry

After the relative calm following the enactment of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (TRA 2010), we are beginning to see signs of turbulence in the estate tax arena. (Note: See my Guide to the New... Read More