Detail Going, Going, Gone ?   Oleh:  Piergallini, Paul J. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 193 no. 3 (Mar. 2002), page 28-33. Topik: DEATH; gone Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel "Kill the death tax !” Supporters used this political slogan to encourage passage of the Economic Growth and Tax Relief Reconciliation Act of 2001 - signed into law on June 7, 2001. But was that really the final result ? Although the legislation calls for the estate tax to decline gradually through 2009 and be repealed in 2010, the act sunsets unless Congress extends it. That means the estate tax returns in 2011. However, some clients, hearing the word “repeal,” will believe there is no need for any future estate and gift planning. Nothing could be further from the truth. This situation presents some unique challenges for CPA s providing estate planning advice in the coming years. This article suggests strategies accountants should consider when helping clients understand the implications of the new law and how to minimize the transfer tax bite over the next decade (For more information on the act’s estate tax provisions, see “The Uncertainty of Death and Taxes,” JofA, Oct. 01, page 95). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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