The portability provisions and the increased federal transfer tax exemptions of the Tax Relief, Unemployment Insurance Authorization and Job Creation Act of 2010 have dramatically increased the value of the estate that a client can give away during life or own or control at death without incurring federal transfer tax, at least until the end of 2012.
Putting the Increased Estate to Work
Putting the Increased Estate to Work
Volume 26 No. 3
By
H. Joseph Price Jr. is the executive vice-president of Bryan Mark Financial Group, Inc., in Kansas City, Missouri. Sarah L. King is an associate in the Kansas City, Missouri, office of Stinson Morrison Hecker LLP.
Memorandum for Authors
(Last Updated January 2013 - PDF)
Frequently Asked Questions By Prospective Authors
Reprint Permission Policies
The Section's Executive Committee approved these updated policies in November 2011.
