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A Glimpse Into the FutureA Glimpse Into the Future

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By Susan R. Lipp and Dawn S. Markowitz

 

Does anyone out there have a crystal ball to see what—if anything—Congress will do with transfer tax legislation as 2012 draws to a close? Like you, we’re wondering what 2013 will look like. Will the estate and gift tax regimes revert to pre-2001 levels? What’s the fate of two-year rolling grantor retained annuity trusts? And, if Congress does make a change post-Jan. 1, will any of the legislation be retroactive?

Fortunately, we have the benefit of tapping into the talent of our editorial board and sharing their wisdom with you. We asked five board members to offer their best guesses as to the future landscape of the estate and gift tax laws and, more importantly, we asked them to share the strategie...

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About the Authors

Susan R. Lipp - Moderator

Editor in Chief, Trusts & Estates Magazine

Susan R. Lipp is editor in chief of Trusts & Estates magazine, the WealthManagement.com Journal for estate-planning professionals. She oversees both the print and online version of T & E, as well as the monthly e-newsletter articles.
Susan served in leadership positions at Vendome Group, LLC (formerly Brownstone Publishers, Inc.) with editorial responsibility for publications and newsletters. Following her tenure at Vendome Group, Susan joined Community Housing Improvement Program (CHIP) as General Counsel, where she was editor in chief of its monthly newsletter and implemented initiatives to educate members on legal requirements. Susan began her career at Rosenberg and Estis, P.C., a real estate law firm in New York City.
Susan holds a Bachelor of Arts in Sociology from Brandeis University. She received her Juris Doctor Law degree from Hofstra University School of Law, graduating with distinction and having served as Associate Editor of the Law Review. Susan is admitted to practice law in New York State and is a member of the New York State Bar Association.

Dawn S. Markowitz

Legal Editor, Trusts & Estates

Dawn S. Markowitz is a legal editor at Trusts & Estates magazine. Prior to working at T&E, she was a legal editor at The National Law Journal and at the Institute for Continuing Legal Education. She was formerly a commercial litigator at Shea & Gould and Ashinoff, Ross & Korff, both in New York. She is licensed to practice law in New York.