Since Jan. 1, 2010, trustees and personal representatives have faced a new transfer tax landscape — one filled with questions but very few answers. For this one year, the estate and generation skipping transfer (GST) taxes have been eliminated and a modified carry-over basis regime has begun. During this year, fiduciaries are confronting an array of new issues never encountered before. Complicating the resolution of those issues are two unanswered questions: (1) Will Congress change that
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