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The American Tax Relief Act of 2012 made “permanent” changes in the transfer tax rules. The result of these rules is that only very high-net-worth individuals need to worry about the federal estate tax since most individuals will never acquire property equal to the amount of the estate and gift exemption amounts for the current year. Accordingly, tax practitioners with super high-net-worth clients need to have a working knowledge of the current estate, gift, and generation-skipping transfer tax rules.
Tax practitioners who advise very wealthy individuals and who need to understand estate- and gift-tax planning strategies
Familiarity with tax rules related to individual taxation
237 Lancaster Ave, Devon, PA 19333
Phone: (800) 778-7436 | FAX: (610) 688-3977