Читать книгу 2012 Estate Planning - Martin Inc. Shenkman - Страница 9

Is 2013 really the deadline? Tax practitioners and taxpayers alike should be mindful that while the buzz consists almost entirely about planning in 2012 before the 2013 changes, it is possible, albeit remote, that a lame duck session of Congress, which follows the November election, may enact changes as well. So if you are really concerned, an early November target date (not December 31, 2012) should be pursued.

PLANNING NOTE: Let the White Rabbit from Alice in Wonderland be your mantra to 2012 planning: I’m late / I’m late / For a very important date. / No time to say “Hello, goodbye,” / I’m late, I’m late, I’m late.