Estate Planning – Purposes and Techniques

When the 2001 Economic Growth and Tax Relief Reconciliation Act expired in 2010, Congress extended the law through the end of the year 2012 and increased the estate tax exemption. The American Taxpayer Relief Act of 2013 raised the exemption and made it permanent. However, without careful planning for large estates, taxation could still jeopardize the continuity and financial well-being of many family businesses, and threaten the financial well-being of many Americans. This article outlines key elements necessary to ensure an estate planning process is successful.


Issue Date:
2014
Publication Type:
Journal Article
PURL Identifier:
http://purl.umn.edu/197091
Published in:
Journal of the ASFMRA (American Society of Farm Managers and Rural Appraisers), 2014
Page range:
1-13
Total Pages:
13




 Record created 2017-04-01, last modified 2017-08-29

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