Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 55

The potential income, gift, estate, and GST tax changes make planning for the balance of 2012 very complex. With so much uncertainty, projections based on just number crunching may be misleading. Consider a decision tree approach of making various assumptions about all future tax laws and endeavoring to identify a best and worse case scenario and perhaps a best guess midline tax scenario, then use your judgment to make the final planning decision. With all this uncertainty, there are many planning opportunities that should not be overlooked.

PLANNING NOTE: No one can take all possibilities into account. There are even possibilities that haven’t yet been proposed. The moral of all this seems to be: Plan as best as you can afford to under current law; the future is uncertain; eat dessert first.