Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 56

The myriad of tax changes being tossed about makes planning daunting. You might in some instances reach quicker and more reasonable planning projections or decisions if you focus on some of the more significant potential changes:

Exemption amount for gift tax of $1 million or $5.12 million in 2013.

Transfer tax rates of 35 percent, 45 percent, or 55 percent.

Elimination or reduction of estate tax benefits of GRATs, grantor trusts, GST allocations.

Increase in income tax rates on capital gains, dividends, and other income of high-earning taxpayers.

3.8 percent Medicare tax on passive investment income.