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The Time to Review Estate Plans has Arrived for Many |
August 14, 2004
Previously published on August 2003
Most married couples with estate plans designed to minimize estate taxation should review them this year. This is not because of anything in the newly enacted Jobs & Growth Tax Relief and Reconciliation Act of 2003, which does not directly affect the federal estate tax or generation-skipping tax (GST). Rather, the need arises from changes under the 2001 reform act that have been deferred and that will take effect on January 1, 2004.
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The views expressed in this article are solely the views of the author and not Martindale-Hubbell. This article 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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