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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