Estate and Gift Tax Provisions Set to Expire

By David Spence On January 1, 2013 the generous estate and gift tax provisions in the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“2010 Tax Relief Act” or “the Act”) are set to expire.  The Act lowered estate, gift, and GST taxes for 2012 by increasing the exemption amount from $1,000,000…

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