THE ESTATE TAX HAS ARISEN!
The Tax Relief, Unemployment Reauthorization and Job Creation Act of 2010 (the “2010 Act”) became law effective December 17, 2010. The 2010 Act makes some significant changes to the federal estate and gift tax law. These changes, however, are only effective for years 2010 through 2012. After 2012, the estate tax as existed prior to [...]
