The dust is slowly settling after the enactment of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the 2010 Tax Act). Estate planners are beginning to carefully consider a number of opportunities that allow clients to take maximum advantage of current conditions. Postponed income tax rate increases and deduction limits, a moratorium on phase-outs of exemptions, lower estate and gift tax rates coupled with higher exemption levels and other changes are ...

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