Estate Planning Opportunities under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010: New Federal Tax Legislation Creates Estate Planning Opportunities

Sullivan & Cromwell LLP - December 17, 2010
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The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “Act”), which was signed into law by President Obama today, creates a window of opportunity for tax-efficient estate planning transfers.