The Effect of the 2010 Tax Act on Estate, Gift and Generation-skipping Transfers
from The National Law Review
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 was signed on Dec. 17, 2010. In most respects, this law is effective retroactive to Jan. 1, 2010; but unless Congress makes additional changes, it will remain in effect only through 2012.
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