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In This Issue
News, Articles, and Updates for the Estate Planner
See updates and article references involving charitable trusts and donations; elder law, estate and gift taxes, estate and trust administration/probate; estate planning; generation-skipping transfer tax; health care; QPRTs; retirement; same-sex marriages; civil unions; domestic partnerships; small and mid-size law firm practice; special needs trusts/ guardianships, and trusts.
Cowles Tech Tip
The 2010 Tax Relief Act, which raised exemption amounts, lowered rates, added portability of the deceased spousal unused exclusion amount, reunified the estate and gift taxes, and extended the EGTRRA deduction for state death tax. However, at the end of 2012 the sunset provisions apply and we return to 2001 law, with an applicable exclusion amount of $1 million. So uncertainty persists for estate planners. This Tech Tip shows you some of the options built intoTrust Plus that can give you some flexibility.
THE ESTATE PLANNER AS A WORD DOCUMENT
Access The Estate Planner as a Microsoft Word document.