The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the 2010 Tax Act) creates significantly more multi-generational trust planning opportunities. The 2010 Tax Act increases the gift, estate and generation skipping transfer (GST) tax exemption to $5 million per person through Dec. 31, 2012.1 The increased exemptions create a window of opportunity, making now an ideal time for transfer-tax planning. Asset values, particularly for real estate, are low. Interest ...

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