Trust Planning in 2012 and Beyond

It’s an excellent time to transfer assets irrevocably and take advantage of certain opportunities


Estate planning is certainly interesting during these times of legislative, political, fiscal, tax and economic uncertainty. The current gift and generation-skipping transfer (GST) tax exemptions of $5.12 million each and the potential return to the 2001 estate, gift and GST tax exemption levels and tax rates (that is, 55 percent to 60 percent) in 2013, make this the ideal time to take advantage of the trust opportunities available. Many commentators believe that it&r

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