A Sea Change for Gift and Estate Planning  

Oleh:

Bonner, Paul

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 212 no. 1 (Jul. 2011), page 24-27.
Topik: CPAs; Gift Taxes; Estate Taxes; Tax Exemptions; Tax Reform; Generation Skipping Tax

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.31 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In an interview, Martin Shenkman, CPA/PFS, author of numerous books and articles on tax and financial planning, talked about gift and estate tax and how CPAs can advise their clients to help them make sense of the recent changes in gift and estate tax, deal with uncertainty ahead, and make the most of current opportunities. Planning remains vital for most clients. Practitioners are well aware that in 2013, what's on the books now is that were going to have a $1 million gift and estate tax exemption (the generation-skipping transfer (GST) exemption will be $1 million, too, but inflation-indexed), and were going to have a 55% tax rate. One of the most important issues is that the zero GST, in 2010 gave many clients a unique opportunity to do things they'd never done before. The 2010 tax law changes were such a sea change that practitioners really need to step back and re-evaluate the entire insurance plan for a client.

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