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Rethink the Credit-Shelter Trust



by James M. Kane
Chamberlain, Hrdlicka, White, Williams & Aughtry - Atlanta Office

January 31, 2013

Previously published on January 28, 2013

The recent American Taxpayer Relief Act of 2012 increase in the income tax rates and creation of the new 3.8% investment (Medicare) tax can be costly for a typical estate planning credit-shelter trust, absent a rethinking about its design.


 

The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance.
 

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