Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 29

To better understand the overview of planning ideas discussed in this book, this chapter offers a more detailed discussion of many of the proposed law changes. It includes a brief overview of the generation-skipping transfer (GST) tax. It also discusses some of the many proposals to modify the income tax rules, especially as they apply to higher income taxpayers. The possible changes to the income tax rules have important implications to estate planning and should be considered when evaluating 2012 estate planning options. A major difficulty with all these rules is that there is little certainty as to what changes might eventually be enacted. It is possible that new proposals not mentioned below might become law instead. The real challenge for 2012 is to understand that uncertainty often provides opportunity. Chapters 5 and 9 discuss many of the planning options to consider in light of the transfer and income tax changes discussed here.