Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 6

Gift planning is the topic of the moment for estate planners, tax practitioners, and their clients. But the sound bytes the media has disseminated (the current $5 million—inflation adjusted to $5.12 million—exemption and 35 percent rates in 2012 could become $1 million exemption with a slight upward adjustment for GST tax purposes and a 55 percent rate in 2013) masks a myriad of essential details, complexities, and planning nuances that you need to consider on a rather urgent basis.