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December 2011 » What Planners Need to Know About...
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Robert Katz, JD, and Neil D. Katz, JD
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 reinstated the estate tax law, retroactive to January 1, 2010. For decedents dying after December 31, 2009, and before January 1, 2013, the law provides an exemption amount of $5 million and a maximum estate tax rate of 35%. In addition, beginning in 2011, the gift tax exemption was also increased to $5 million, bringing back estate and gift tax unification for 2011 and 2012.
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