Excerpt taken from the article
The year 2012 promises to be another cliffhanger for estate planners. With provisions regarding the estate, gift, and generation-skipping transfer (GST) taxes poised to expire on 12/31/2012, our thoughts turn to potential tax legislation. Candidates' positions in the primary elections give an early clue of what is to come. In this column, we will look at those positions, what they are likely to mean for any legislation in this area, and the suspense and intrigue we can expect for the end of the year.
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This article by Caplin & Drysdale's Beth Shapiro Kaufman
was published in Thomson Reuters Estate Planning Magazine, Vol. 39 No. 6, June, 2012. Copyright © 2012 by Thomson Reuters.