During 2010, Internal Revenue Code Section 26641 and Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 (the 2001 Act) caused considerable confusion as to how the generation-skipping transfer (GST) tax would be applied in 2010 and beyond. The uncertainties for 2010 were finally resolved by the enactment on Dec. 17, 2010 of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the 2010 Act). Unfortunately, the 2010 Act simply
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