Home > Legal Library > Abstract

Join Matindale-Hubbell Connected

New "Fiscal Cliff" Law Enacts Estate, Gift and Generation-Skipping Transfer Tax Provisions

by Phillips Nizer LLP - New York Office

January 28, 2013

Previously published on January 2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (the “Act”) into law. In addition to permanently extending certain of the Bush-era income tax cuts that were scheduled to expire at the end of 2012, the Act makes significant “permanent” changes to the federal estate, gift and generation-skipping transfer (“GST”) tax laws.


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.

View More Library Documents By...

Phillips Nizer LLP Overview