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 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 economy (the other part being automatic...