Estate Plans Should be Reviewed and Revised as a Result of the Fiscal Cliff
Download a PDF of the article here By Eliot S. Nahigian Estate plans for couples and individuals should be reviewed and revised because of The American Taxpayer Relief Act of 2012 (the “Act”). The Act, enacted on January 1, 2013, to avert the so-called “fiscal cliff,” contains a number of significant estate and gift tax provisions including: A unified estate…

