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Vedder Thinking | Articles Estate Planning Notice: Certainty Restored to Estate, Gift and GST Tax


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On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012, which finally provides a level of certainty to the estate, gift and GST taxes that has not existed for more than a decade. As a result, high-net-worth individuals should consider taking advantage of appropriate estate tax saving techniques. In addition, existing basic estate plans should be reviewed and, if appropriate, revised in light of the new tax laws.

For a detailed discussion of these new developments, download the Estate Planning Notice below.