Trust Glossary 2011

Learn about key planning techniques that are an integral part of an estate planner’s arsenal

After dealing with over nine years of uncertainty, estate-planning practitioners have finally received some certainty (at least until Dec. 31, 2012) concerning the rules relating to the estate, gift, income and generation-skipping transfer (GST) tax consequences of lifetime and testamentary transfers made by individuals in 2010, 2011 and 2012. On Dec. 17, 2010, President Obama sign

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