Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 11

The real $64,000 question (if it were only so insignificant!) is why should taxpayers make gifts now? What should taxpayers give away now? And how should they do it? By now, you should be well aware of the significant incentives to consummate large 2012 gift and other transfers. But it’s still worthwhile to review these basic details to help clarify their urgency and importance. It is critical to acknowledge that there are so many misconceptions that many taxpayers are simply not planning, and many advisers may be approaching planning in less than an optimal manner. This book reviews some of the most significant potential benefits of 2012 gifts. This will prove helpful in guiding and encouraging you, in appropriate circumstances, to move forward with planning or, at a minimum, to make an informed decision not to do so.