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2012

ESTATE

PLANNING

TAX PLANNING STEPS

TO TAKE NOW

Martin M. Shenkman, Esq.

Jonathan Blattmachr, Esq.

Robert S. Keebler, CPA

Foreword by Sidney Kess, CPA


To Our Wives,

Patti, Betsy, and Bonnie

© Copyright © 2012 Martin M. Shenkman, Jonathan Blattmachr, and Robert S. Keebler.

All rights reserved. This book is protected by copyright. No part of it may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the publisher.

Law Made Easy Press

www.laweasy.com

4 Forest Avenue

Paramus, New Jersey 07652

Published in eBook format by eBookIt.com

http://www.eBookIt.com

ISBN-13: 9781456610401

Disclaimers: The discussion of any income, gift or estate tax or planning alternatives and other observations herein are not intended as legal or tax advice and do not take into account the particular estate planning objectives, financial situation or needs of individual clients. This summary is based upon information obtained from various sources that the authors believe to be reliable, but the authors make no representation or warranty with respect to the accuracy or completeness of such information. Views expressed herein are current opinions only as of the date indicated, and are subject to change without notice. Forecasts may not be realized due to a variety of factors, including changes in law, regulation, interest rates, and inflation.

Neither the publisher nor authors provide through this book any legal, tax, or other professional advice. Readers are cautioned not to take any action in reliance on the materials presented in this book without first consulting their own professional advisers. Tax situations vary significantly from individual to individual. Tax and other laws change frequently, and there are significant differences in state laws, so professional guidance is essential to implement any of the planning ideas in this book.

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2012 Estate Planning

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