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The Narrowing “Tax Efficiency Gap”: Part II

The Narrowing “Tax Efficiency Gap”: Part II

Post-gift asset exchange techniques

In Part I of this article,1 we discussed the increased significance of the income tax consequences of estate planning in light of the American Taxpayer Relief Act of 20122 and the 3.8 percent tax on net investment income3 and highlighted the effect that a narrowing tax efficiency gap4 and a “permanent” $5


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