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Congressional Climate: Estate Tax Rates, Short-Term GRATs, and FLP Discounts by Haynes and Boone, LLP - Dallas Office
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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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