Attention in 2010 has primarily been focused on the extraordinary state of affairs on the federal level — the lapse of the federal estate and generation-skipping transfer (GST) tax regimes. Meanwhile, at the state level, many state taxation regimes are entwined with federal tax concepts. Accordingly, uncertainty at the federal level has had a significant and sometimes unintended ripple effect on the state level. If when all the dust settles, we're left with periods in 2010 when the federal
All access premium subscription
Please Log in if you are currently a Trusts & Estates subscriber.
If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.
Questions about your account or how to access content?
Contact: [email protected]