CONTENTS
- Federal Transfer Tax (Estate, Gift, Generation Skipping Transfer Tax-“GST”) Exemptions Remain Unchanged from 2012, Subject to Inflation Adjustment Tax Rate Increased to 40%
- State Estate Tax
- Reconsider Your Existing Estate Planning
- Gift Tax Annual Exclusion
- Step-Up in Income Tax Basis at Death
- Other Estate Planning Considerations in Post-Atra World
- Health Care Tax Changes
- Personal Income Tax Changes for 2013
- What Further Income Tax Changes Does the Future Hold?