Yogi Berra was right: “It ain’t over till its over.” Now that the year-end rush of gift planning has been mostly completed, many ultra-high-net-worth (UHNW) clients (that is, clients with a net worth of $25 million or more) may erroneously assume that they’re finished with estate planning in 2012 and beyond. Not true.  Now that we’ve stumbled over the first fiscal cliff of the year following passage of the American Taxpayer Relief Act of 2012 ...

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