Once upon a time, estate planners focused almost exclusively on the federal tax implications of their planning for clients. State1 death taxes, which were simple by comparison, didn't merit similar concern. In the past decade, however, tax law changed so that estate attorneys could no longer give short shrift to the state death tax implications of their planning. The recently enacted Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (2010 TRA), with it
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