Suche senden
Hochladen
Estate and Gift Tax Laws: New Rules - Dec. 2011
•
1 gefällt mir
•
256 views
RobertWBaird
Folgen
Estate and Gift Tax Laws: New Rules - Dec. 2011
Weniger lesen
Mehr lesen
Wirtschaft & Finanzen
News & Politik
Melden
Teilen
Melden
Teilen
1 von 2
Jetzt herunterladen
Downloaden Sie, um offline zu lesen
Empfohlen
NAR: Real Estate Provisions in Fiscal Cliff Bil
NAR: Real Estate Provisions in Fiscal Cliff Bil
Lesley Lambert
Tax talk
Tax talk
PCO Bookkeepers
New Estate Tax Law Brings Many Changes!
New Estate Tax Law Brings Many Changes!
gemerich
2010 Estate And Gift Tax Changes
2010 Estate And Gift Tax Changes
rlechevallier
Where Are We Now
Where Are We Now
karenlynnbrady
Potential Tax & Financial Planning Impact of Repealing the Health Care Act
Potential Tax & Financial Planning Impact of Repealing the Health Care Act
Sarah Cuddy
Impact on Employers of the NJ Civil Union Law, February 21, 2007
Impact on Employers of the NJ Civil Union Law, February 21, 2007
Employers Association of New Jersey
Estate Planning in 2010
Estate Planning in 2010
oasthook
Empfohlen
NAR: Real Estate Provisions in Fiscal Cliff Bil
NAR: Real Estate Provisions in Fiscal Cliff Bil
Lesley Lambert
Tax talk
Tax talk
PCO Bookkeepers
New Estate Tax Law Brings Many Changes!
New Estate Tax Law Brings Many Changes!
gemerich
2010 Estate And Gift Tax Changes
2010 Estate And Gift Tax Changes
rlechevallier
Where Are We Now
Where Are We Now
karenlynnbrady
Potential Tax & Financial Planning Impact of Repealing the Health Care Act
Potential Tax & Financial Planning Impact of Repealing the Health Care Act
Sarah Cuddy
Impact on Employers of the NJ Civil Union Law, February 21, 2007
Impact on Employers of the NJ Civil Union Law, February 21, 2007
Employers Association of New Jersey
Estate Planning in 2010
Estate Planning in 2010
oasthook
740 whatsnew
740 whatsnew
taxman taxman
Guiding Clients 2010 Estate Tax Purgatory[1]
Guiding Clients 2010 Estate Tax Purgatory[1]
Suzanne M. Graves
Andrew Kyriacou
Andrew Kyriacou
Andrew Kyriacou
Extended tax credits bring welcome relief(finsihed)
Extended tax credits bring welcome relief(finsihed)
RandyBett
Should She Marry Him?
Should She Marry Him?
edwin2watts27
2011 Estate Planning Update
2011 Estate Planning Update
Brian T. Whitlock
Reform Repercussions on North Dakota Health Care
Reform Repercussions on North Dakota Health Care
urcgop
State Income Tax?
State Income Tax?
Andy McClung, CFP
Legislation tra 2010 12 21_10_md_final
Legislation tra 2010 12 21_10_md_final
CalCPA Protect Plus (The Group Insurance Trust)
Jeffrey Burr Cpe Presentation 6 10 10
Jeffrey Burr Cpe Presentation 6 10 10
jasbow75
Superannuation Changes Snapshot
Superannuation Changes Snapshot
Mazars Qld (Formerly Hanrick Curran)
Flahertyunveilsnewrules (2)
Flahertyunveilsnewrules (2)
NicoleLehoczky
ISSUE: Cap the Taxpayer Burden - RBA NYS Economic Survival guide
ISSUE: Cap the Taxpayer Burden - RBA NYS Economic Survival guide
Unshackle Upstate
Raeresearchpp
Raeresearchpp
jawjablonde
2011 Tax Seminar
2011 Tax Seminar
Leslie Yarnes Sugai
Southwest California Legislative Coouncil February Agenda
Southwest California Legislative Coouncil February Agenda
Southwest Riverside County Association of Realtors
Health Reform Bulletin 130 | Senate Releases Health Care Reform Proposal
Health Reform Bulletin 130 | Senate Releases Health Care Reform Proposal
CBIZ, Inc.
Capital Thinking Update Special Edition - The Budget Control Act of 2011
Capital Thinking Update Special Edition - The Budget Control Act of 2011
Patton Boggs LLP
Daily Economic Update for December 12, 2010
Daily Economic Update for December 12, 2010
NAR Research
Investment Strategy Considerations in a Rising Tax Environment - Dec. 2011
Investment Strategy Considerations in a Rising Tax Environment - Dec. 2011
RobertWBaird
Media evaluation jack kay
Media evaluation jack kay
jackkaymedia
Agua
Agua
GianellaBCM
Weitere ähnliche Inhalte
Was ist angesagt?
740 whatsnew
740 whatsnew
taxman taxman
Guiding Clients 2010 Estate Tax Purgatory[1]
Guiding Clients 2010 Estate Tax Purgatory[1]
Suzanne M. Graves
Andrew Kyriacou
Andrew Kyriacou
Andrew Kyriacou
Extended tax credits bring welcome relief(finsihed)
Extended tax credits bring welcome relief(finsihed)
RandyBett
Should She Marry Him?
Should She Marry Him?
edwin2watts27
2011 Estate Planning Update
2011 Estate Planning Update
Brian T. Whitlock
Reform Repercussions on North Dakota Health Care
Reform Repercussions on North Dakota Health Care
urcgop
State Income Tax?
State Income Tax?
Andy McClung, CFP
Legislation tra 2010 12 21_10_md_final
Legislation tra 2010 12 21_10_md_final
CalCPA Protect Plus (The Group Insurance Trust)
Jeffrey Burr Cpe Presentation 6 10 10
Jeffrey Burr Cpe Presentation 6 10 10
jasbow75
Superannuation Changes Snapshot
Superannuation Changes Snapshot
Mazars Qld (Formerly Hanrick Curran)
Flahertyunveilsnewrules (2)
Flahertyunveilsnewrules (2)
NicoleLehoczky
ISSUE: Cap the Taxpayer Burden - RBA NYS Economic Survival guide
ISSUE: Cap the Taxpayer Burden - RBA NYS Economic Survival guide
Unshackle Upstate
Raeresearchpp
Raeresearchpp
jawjablonde
2011 Tax Seminar
2011 Tax Seminar
Leslie Yarnes Sugai
Southwest California Legislative Coouncil February Agenda
Southwest California Legislative Coouncil February Agenda
Southwest Riverside County Association of Realtors
Health Reform Bulletin 130 | Senate Releases Health Care Reform Proposal
Health Reform Bulletin 130 | Senate Releases Health Care Reform Proposal
CBIZ, Inc.
Capital Thinking Update Special Edition - The Budget Control Act of 2011
Capital Thinking Update Special Edition - The Budget Control Act of 2011
Patton Boggs LLP
Daily Economic Update for December 12, 2010
Daily Economic Update for December 12, 2010
NAR Research
Was ist angesagt?
(19)
740 whatsnew
740 whatsnew
Guiding Clients 2010 Estate Tax Purgatory[1]
Guiding Clients 2010 Estate Tax Purgatory[1]
Andrew Kyriacou
Andrew Kyriacou
Extended tax credits bring welcome relief(finsihed)
Extended tax credits bring welcome relief(finsihed)
Should She Marry Him?
Should She Marry Him?
2011 Estate Planning Update
2011 Estate Planning Update
Reform Repercussions on North Dakota Health Care
Reform Repercussions on North Dakota Health Care
State Income Tax?
State Income Tax?
Legislation tra 2010 12 21_10_md_final
Legislation tra 2010 12 21_10_md_final
Jeffrey Burr Cpe Presentation 6 10 10
Jeffrey Burr Cpe Presentation 6 10 10
Superannuation Changes Snapshot
Superannuation Changes Snapshot
Flahertyunveilsnewrules (2)
Flahertyunveilsnewrules (2)
ISSUE: Cap the Taxpayer Burden - RBA NYS Economic Survival guide
ISSUE: Cap the Taxpayer Burden - RBA NYS Economic Survival guide
Raeresearchpp
Raeresearchpp
2011 Tax Seminar
2011 Tax Seminar
Southwest California Legislative Coouncil February Agenda
Southwest California Legislative Coouncil February Agenda
Health Reform Bulletin 130 | Senate Releases Health Care Reform Proposal
Health Reform Bulletin 130 | Senate Releases Health Care Reform Proposal
Capital Thinking Update Special Edition - The Budget Control Act of 2011
Capital Thinking Update Special Edition - The Budget Control Act of 2011
Daily Economic Update for December 12, 2010
Daily Economic Update for December 12, 2010
Andere mochten auch
Investment Strategy Considerations in a Rising Tax Environment - Dec. 2011
Investment Strategy Considerations in a Rising Tax Environment - Dec. 2011
RobertWBaird
Media evaluation jack kay
Media evaluation jack kay
jackkaymedia
Agua
Agua
GianellaBCM
Fairport in Fifteen April 5, 2012
Fairport in Fifteen April 5, 2012
Fairport Asset Management
Fairport in Fifteen 10 11 10
Fairport in Fifteen 10 11 10
Fairport Asset Management
Finances15
Finances15
Jooho Lee
VIP Program
VIP Program
Beatriz Oliva
Fairport in Fifteen - January 14, 2014
Fairport in Fifteen - January 14, 2014
Fairport Asset Management
Andere mochten auch
(8)
Investment Strategy Considerations in a Rising Tax Environment - Dec. 2011
Investment Strategy Considerations in a Rising Tax Environment - Dec. 2011
Media evaluation jack kay
Media evaluation jack kay
Agua
Agua
Fairport in Fifteen April 5, 2012
Fairport in Fifteen April 5, 2012
Fairport in Fifteen 10 11 10
Fairport in Fifteen 10 11 10
Finances15
Finances15
VIP Program
VIP Program
Fairport in Fifteen - January 14, 2014
Fairport in Fifteen - January 14, 2014
Ähnlich wie Estate and Gift Tax Laws: New Rules - Dec. 2011
Taxpayer Revisions
Taxpayer Revisions
Abbie Olson
Highlights of the Final Tax Cuts and Jobs Act
Highlights of the Final Tax Cuts and Jobs Act
Sarah Cuddy
Extension of Tax Cuts, Estate Changes Highlight Final Bill of 2010
Extension of Tax Cuts, Estate Changes Highlight Final Bill of 2010
RobertWBaird
Life Insurance Planning in an Era of Estate Tax Uncertainty - 5 Things To Know
Life Insurance Planning in an Era of Estate Tax Uncertainty - 5 Things To Know
theBurgessGroup
Current Tax Legislation And Estate Planning Practices
Current Tax Legislation And Estate Planning Practices
dkprintz
2012 Fiscal Cliff Provisions for Mortgage Debt Relief and Short Sale Effects
2012 Fiscal Cliff Provisions for Mortgage Debt Relief and Short Sale Effects
First Story Real Estate Company
2012 NAR Issue Brief. Real Estate Provisions in "Fiscal Cliff" Bill
2012 NAR Issue Brief. Real Estate Provisions in "Fiscal Cliff" Bill
First Story Real Estate Company
Fall2009 Tax Client Newsletter
Fall2009 Tax Client Newsletter
wjwhfw
34 Things You Need to Know About the New Tax Law (AARP)
34 Things You Need to Know About the New Tax Law (AARP)
Illinois State Senate Democratic Caucus
Estate Planning For The Business Owner Updated 1 5 2011 For 2010 Tax Act
Estate Planning For The Business Owner Updated 1 5 2011 For 2010 Tax Act
DeborahPechetQuinan
Health Care Act Includes Variety of Tax Changes - Dec. 2011
Health Care Act Includes Variety of Tax Changes - Dec. 2011
RobertWBaird
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
YanowitzLaw
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
YanowitzLaw
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
YanowitzLaw
VCA Panorama Issue 6
VCA Panorama Issue 6
Craig Brubaker
Estate Planning Under the 2010 Tax Relief Act
Estate Planning Under the 2010 Tax Relief Act
Lewis Rice
Estate Tax Repeal
Estate Tax Repeal
pquimby
What Is The Marital Estate Tax Deduction in Connecticut
What Is The Marital Estate Tax Deduction in Connecticut
Barry D Horowitz
Current Thinking, November/December 2012
Current Thinking, November/December 2012
Kevin Lenox
President Trump Outlines Tax Reform Proposal
President Trump Outlines Tax Reform Proposal
Sarah Cuddy
Ähnlich wie Estate and Gift Tax Laws: New Rules - Dec. 2011
(20)
Taxpayer Revisions
Taxpayer Revisions
Highlights of the Final Tax Cuts and Jobs Act
Highlights of the Final Tax Cuts and Jobs Act
Extension of Tax Cuts, Estate Changes Highlight Final Bill of 2010
Extension of Tax Cuts, Estate Changes Highlight Final Bill of 2010
Life Insurance Planning in an Era of Estate Tax Uncertainty - 5 Things To Know
Life Insurance Planning in an Era of Estate Tax Uncertainty - 5 Things To Know
Current Tax Legislation And Estate Planning Practices
Current Tax Legislation And Estate Planning Practices
2012 Fiscal Cliff Provisions for Mortgage Debt Relief and Short Sale Effects
2012 Fiscal Cliff Provisions for Mortgage Debt Relief and Short Sale Effects
2012 NAR Issue Brief. Real Estate Provisions in "Fiscal Cliff" Bill
2012 NAR Issue Brief. Real Estate Provisions in "Fiscal Cliff" Bill
Fall2009 Tax Client Newsletter
Fall2009 Tax Client Newsletter
34 Things You Need to Know About the New Tax Law (AARP)
34 Things You Need to Know About the New Tax Law (AARP)
Estate Planning For The Business Owner Updated 1 5 2011 For 2010 Tax Act
Estate Planning For The Business Owner Updated 1 5 2011 For 2010 Tax Act
Health Care Act Includes Variety of Tax Changes - Dec. 2011
Health Care Act Includes Variety of Tax Changes - Dec. 2011
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
2011 - 2012 Estate Planning Update
VCA Panorama Issue 6
VCA Panorama Issue 6
Estate Planning Under the 2010 Tax Relief Act
Estate Planning Under the 2010 Tax Relief Act
Estate Tax Repeal
Estate Tax Repeal
What Is The Marital Estate Tax Deduction in Connecticut
What Is The Marital Estate Tax Deduction in Connecticut
Current Thinking, November/December 2012
Current Thinking, November/December 2012
President Trump Outlines Tax Reform Proposal
President Trump Outlines Tax Reform Proposal
Mehr von RobertWBaird
2012 Economic and Stock Market Outlook - Dec. 2011
2012 Economic and Stock Market Outlook - Dec. 2011
RobertWBaird
The Truth about Top-Performing Money Managers - Dec. 2011
The Truth about Top-Performing Money Managers - Dec. 2011
RobertWBaird
The Quest for Yield: The Roles of Dividend and Interest Income - Dec. 2011
The Quest for Yield: The Roles of Dividend and Interest Income - Dec. 2011
RobertWBaird
Year-End Tax Planning and Financial Planning Ideas - Dec. 2011
Year-End Tax Planning and Financial Planning Ideas - Dec. 2011
RobertWBaird
Baird Quarterly Market Review - Q3 2011
Baird Quarterly Market Review - Q3 2011
RobertWBaird
Move Over, 5%, and Let Mission Drive
Move Over, 5%, and Let Mission Drive
RobertWBaird
Investing in a Rising Rate Environment - Dec. 2011
Investing in a Rising Rate Environment - Dec. 2011
RobertWBaird
Closed-End Funds: Opportunities and Challenges in a Unique Market - Dec. 2011
Closed-End Funds: Opportunities and Challenges in a Unique Market - Dec. 2011
RobertWBaird
The Hidden Cost of Holding a Concentrated Position - Dec. 2011
The Hidden Cost of Holding a Concentrated Position - Dec. 2011
RobertWBaird
Hedge Funds: A Look Back and A Look Ahead - Dec. 2011
Hedge Funds: A Look Back and A Look Ahead - Dec. 2011
RobertWBaird
Factors to Consider When Unwinding a Roth Conversion
Factors to Consider When Unwinding a Roth Conversion
RobertWBaird
Does Passion Have a Place in Wealth Management? - Dec. 2011
Does Passion Have a Place in Wealth Management? - Dec. 2011
RobertWBaird
Demystifying the Role of Alternative Investments in a Diversified Investment ...
Demystifying the Role of Alternative Investments in a Diversified Investment ...
RobertWBaird
Asset Allocation and Business Owners - Dec. 2011
Asset Allocation and Business Owners - Dec. 2011
RobertWBaird
Active vs. Passive Money Management - Dec. 2011
Active vs. Passive Money Management - Dec. 2011
RobertWBaird
Mehr von RobertWBaird
(15)
2012 Economic and Stock Market Outlook - Dec. 2011
2012 Economic and Stock Market Outlook - Dec. 2011
The Truth about Top-Performing Money Managers - Dec. 2011
The Truth about Top-Performing Money Managers - Dec. 2011
The Quest for Yield: The Roles of Dividend and Interest Income - Dec. 2011
The Quest for Yield: The Roles of Dividend and Interest Income - Dec. 2011
Year-End Tax Planning and Financial Planning Ideas - Dec. 2011
Year-End Tax Planning and Financial Planning Ideas - Dec. 2011
Baird Quarterly Market Review - Q3 2011
Baird Quarterly Market Review - Q3 2011
Move Over, 5%, and Let Mission Drive
Move Over, 5%, and Let Mission Drive
Investing in a Rising Rate Environment - Dec. 2011
Investing in a Rising Rate Environment - Dec. 2011
Closed-End Funds: Opportunities and Challenges in a Unique Market - Dec. 2011
Closed-End Funds: Opportunities and Challenges in a Unique Market - Dec. 2011
The Hidden Cost of Holding a Concentrated Position - Dec. 2011
The Hidden Cost of Holding a Concentrated Position - Dec. 2011
Hedge Funds: A Look Back and A Look Ahead - Dec. 2011
Hedge Funds: A Look Back and A Look Ahead - Dec. 2011
Factors to Consider When Unwinding a Roth Conversion
Factors to Consider When Unwinding a Roth Conversion
Does Passion Have a Place in Wealth Management? - Dec. 2011
Does Passion Have a Place in Wealth Management? - Dec. 2011
Demystifying the Role of Alternative Investments in a Diversified Investment ...
Demystifying the Role of Alternative Investments in a Diversified Investment ...
Asset Allocation and Business Owners - Dec. 2011
Asset Allocation and Business Owners - Dec. 2011
Active vs. Passive Money Management - Dec. 2011
Active vs. Passive Money Management - Dec. 2011
Kürzlich hochgeladen
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Sonam Pathan
NO1 WorldWide online istikhara for love marriage vashikaran specialist love p...
NO1 WorldWide online istikhara for love marriage vashikaran specialist love p...
Amil Baba Dawood bangali
(中央兰开夏大学毕业证学位证成绩单-案例)
(中央兰开夏大学毕业证学位证成绩单-案例)
twfkn8xj
government_intervention_in_business_ownership[1].pdf
government_intervention_in_business_ownership[1].pdf
shaunmashale756
Vp Girls near me Delhi Call Now or WhatsApp
Vp Girls near me Delhi Call Now or WhatsApp
miss dipika
PMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojna
Dharmendra Kumar
The AES Investment Code - the go-to counsel for the most well-informed, wise...
The AES Investment Code - the go-to counsel for the most well-informed, wise...
AES International
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
Amil baba
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
ECTIJ
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdf
Henry Tapper
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
jdkhjh
(办理学位证)美国加州州立大学东湾分校毕业证成绩单原版一比一
(办理学位证)美国加州州立大学东湾分校毕业证成绩单原版一比一
S SDS
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
Henry Tapper
🔝+919953056974 🔝young Delhi Escort service Pusa Road
🔝+919953056974 🔝young Delhi Escort service Pusa Road
9953056974 Low Rate Call Girls In Saket, Delhi NCR
House of Commons ; CDC schemes overview document
House of Commons ; CDC schemes overview document
Henry Tapper
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
Amil baba
212MTAMount Durham University Bachelor's Diploma in Technology
212MTAMount Durham University Bachelor's Diploma in Technology
z xss
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]
Commonwealth
Monthly Economic Monitoring of Ukraine No 231, April 2024
Monthly Economic Monitoring of Ukraine No 231, April 2024
Інститут економічних досліджень та політичних консультацій
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
amilabibi1
Kürzlich hochgeladen
(20)
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
Call Girls Near Delhi Pride Hotel, New Delhi|9873777170
NO1 WorldWide online istikhara for love marriage vashikaran specialist love p...
NO1 WorldWide online istikhara for love marriage vashikaran specialist love p...
(中央兰开夏大学毕业证学位证成绩单-案例)
(中央兰开夏大学毕业证学位证成绩单-案例)
government_intervention_in_business_ownership[1].pdf
government_intervention_in_business_ownership[1].pdf
Vp Girls near me Delhi Call Now or WhatsApp
Vp Girls near me Delhi Call Now or WhatsApp
PMFBY , Pradhan Mantri Fasal bima yojna
PMFBY , Pradhan Mantri Fasal bima yojna
The AES Investment Code - the go-to counsel for the most well-informed, wise...
The AES Investment Code - the go-to counsel for the most well-informed, wise...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
NO1 Certified Amil Baba In Lahore Kala Jadu In Lahore Best Amil In Lahore Ami...
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
Economics, Commerce and Trade Management: An International Journal (ECTIJ)
fca-bsps-decision-letter-redacted (1).pdf
fca-bsps-decision-letter-redacted (1).pdf
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
原版1:1复刻堪萨斯大学毕业证KU毕业证留信学历认证
(办理学位证)美国加州州立大学东湾分校毕业证成绩单原版一比一
(办理学位证)美国加州州立大学东湾分校毕业证成绩单原版一比一
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
BPPG response - Options for Defined Benefit schemes - 19Apr24.pdf
🔝+919953056974 🔝young Delhi Escort service Pusa Road
🔝+919953056974 🔝young Delhi Escort service Pusa Road
House of Commons ; CDC schemes overview document
House of Commons ; CDC schemes overview document
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
NO1 WorldWide Genuine vashikaran specialist Vashikaran baba near Lahore Vashi...
212MTAMount Durham University Bachelor's Diploma in Technology
212MTAMount Durham University Bachelor's Diploma in Technology
Economic Risk Factor Update: April 2024 [SlideShare]
Economic Risk Factor Update: April 2024 [SlideShare]
Monthly Economic Monitoring of Ukraine No 231, April 2024
Monthly Economic Monitoring of Ukraine No 231, April 2024
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Amil Baba In Pakistan amil baba in Lahore amil baba in Islamabad amil baba in...
Estate and Gift Tax Laws: New Rules - Dec. 2011
1.
Estate and Gift
Tax Laws: New Rules The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 Private Wealth Management Products & Services | December, 2010 ©2009 Robert W. Baird & Co. Incorporated. Member NYSE & SIPC. Robert W. Baird & Co. 777 East Wisconsin Avenue, Milwaukee, Wisconsin 53202. 1-800-RW-BAIRD. www.rwbaird.com First Use: 01/2011. Page 1 of 2 On December 17, 2010, President Obama signed into law bipartisan legislation to extend all Bush-era tax cuts for two years. The new legislation, titled the “Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010,” includes the following sweeping changes to the federal estate and gift tax rules: Estate Tax Relief x The federal estate tax exemption has been increased to $5 million per person ($10 million for a married couple). The exemption amount will be indexed for inflation beginning in 2012. x The top tax rate for the estate, gift, and generation skipping tax has been lowered to 35%. x Election for deaths in 2010. The default rule is that the federal estate tax is reinstated as of January 1, 2010 with a $5 million exemption and a 35% tax rate, however, the estate of someone dying in 2010 may choose between the new rules and prior law. Estates electing out of the default rules will be subject to no federal estate tax, but appreciated assets included in the estate will only receive a “modified carryover basis” adjustment of up to $1.3 million (more for spousal transfers). Electing out of the $5 million estate tax exemption may favor very large estates, but the decision requires a carefull weighing of the results under both scenarios. The election to opt out of the estate tax must be made by the estate administrator no later than September 17, 2011 (nine months from the date on which President Obama signed the new law). Other changes x Reunification. The new legislation “reunifies” the estate and gift tax rules and permits the use of the entire $5 million exemption to make lifetime gifts. (The 2001 Tax Act had “de-coupled” the estate and gift tax systems, limiting the gift tax exemption to $1 million, while incrementally increasing the estate tax exemption to as high as $3.5 million for 2009.) This important change to the federal estate and gift tax rules creates tremendous opportunities to leverage the $5 million exemption amount through lifetime gifting. x Portability. The new legislation allows the executor of a deceased spouse’s estate to transfer any unused portion of the deceased spouse’s estate tax exemption to a surviving spouse. (Under the old rules, careful trust planning was required to ensure that married couples did not “under-use” their respective estate tax exemptions at the death of either spouse.) Example. Assume Husband dies in 2011 having made lifetime gifts to children that used up $2 million of his exemption. At death, he leaves his remaining $3 million estate directly to his surviving
2.
Estate and Gift
Tax Law changes, continued. ©2009 Robert W. Baird & Co. Incorporated. Member NYSE & SIPC. Robert W. Baird & Co. 777 East Wisconsin Avenue, Milwaukee, Wisconsin 53202. 1-800-RW-BAIRD. www.rwbaird.com First Use: 01/2011. Page 2 of 2 spouse. The executor of Husband’s estate elects to permit the surviving spouse to use Husband’s unused $3 million exemption, giving the surviving spouse an $8 million exemption (her original $5 million exemption, plus the deceased spouse’s $3 million unused exemption). Although the new “portability” of the estate tax exemption prevents married couples from wasting their respective estate tax exemptions, trust planning for married couples may still provide meaningful benefits, such as eliminating estate taxes on post-mortem appreciation, and protecting the inheritance of heirs. What is NOT included in the proposal x No GRAT limitations. The new law does not contain restrictions or limitations on the use of Grantor Retained Annuity Trusts (GRATs), which had been debated in Congress earlier in 2010. As a result, short-term GRATs may still be leveraged to transfer wealth in a tax-efficient manner. x No valuation discount limitations. The new law does not contain restrictions or limitations on the applicability of valuation discounts to intra-family transfers of business interests. Summary As a result of the new changes to the federal estate and gift tax rules, the vast majority of Americans will not be subject to the federal estate tax. In 2009, the number of estates larger than $5 million that paid federal estate taxes was fewer than 4,300, or less than 2/10ths of 1 percent of all estates. Nevertheless, the benefits of creating a comprehensive and thoughtful estate plan will continue to be just as important and beneficial to individuals and families for numerous reasons, including the following: x There are numerous qualitative, non-tax benefits to having a comprehensive set of estate planning documents prepared by a qualified attorney. These documents should generally include: a revocable living trust, a pour-over will, a power of attorney for financial matters, and advanced health care directives. It may be advisable to review your existing estate planning documents in light of the new changes to the federal estate and gift tax laws. x Finally, it is important to note that these new rules are only effective through December 31, 2012. Unless Congress acts again, the gift, estate, and GST exemptions will revert to $1 million and the top tax rate will revert to 55%. Extension of these rules will likely be debated during the next election cycle. To learn more about the new federal estate and gift tax rules and how they might affect you and your family, consult with your Baird financial advisor. This information is not provided as legal advice, but for information purposes only. You are strongly advised to seek advice from competent legal and tax counsel to determine the applicability of this information to your estate and financial planning decisions.
Jetzt herunterladen