Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 27

Never before in the history of the transfer tax system has there been such a potentially valuable and narrow window of opportunity as presented by the remainder of 2012. While uncertainty abounds, succumbing to that uncertainty, instead of proactively planning, could result in losing out on tremendous tax, asset protection, divorce, and other planning benefits. Depending on future developments, assumptions made today may prove incorrect and, as a result, the fruits of planning may be less than optimal. But even with that risk, engaging in proper planning today will likely prove dramatically better than doing nothing. Many unique planning opportunities and technical nuances of 2012 planning are reviewed in the following chapters.