| Autor: |
Margolin, Stephen M., Markus, Lindsey Paige |
| Předmět: |
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| Zdroj: |
Illinois Bar Journal; Feb2014, Vol. 102 Issue 2, p92-96, 5p |
| Abstrakt: |
The article discusses the estate tax relief and income tax deductions under the American Taxpayer Relief Act (ATRA) which was passed by U.S Congress on January 2, 2013. Topics discussed include federal estate tax exemption fixed by the ATRA for estate planning, cautions associated with fully funding the marital deduction trust and advantages of traditional A/B trust such as federal estate tax exemption, Goods and Services Tax (GST) exemption along with state estate tax exemption. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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