The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010,1 among other things, ended the nail-biting uncertainty about the estate tax thresholds for 2011. (For more information, see “New Rates, New Exemptions, New Opportunities,” in this issue, p. 20.) Signed into law on Dec. 17, 2010, this $858 billion tax legislation2 also gave taxpayers a two-year income tax reprieve by extending into 2011 and 2012 the lower income tax rates and many of the other tax incentives ...

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