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Congressional Climate: Estate Tax Rates, Short-Term GRATs, and FLP Discounts |
July 2, 2009
Previously published on June 18, 2009
While we still have not seen a serious proposal to make major changes to the federal estate tax exemption and rates, pending proposals would prohibit short-term grantor retained annuity trusts ("GRATs") and reduce or eliminate certain valuation discounts on transfers of minority interests in closely-held entities, such as family limited partnerships ("FLPs").
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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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