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Federal Legislation Avoids "Fiscal Cliff" for Gift and Estate Tax

February 19, 2013

After much speculation over what changes Congress would make to the estate and gift tax laws, the American Taxpayer Relief Act of 2012 (“ATRA”) delivered clarity in the transfer tax arena. Specifically, ATRA answered previously unanswered questions regarding exemption amounts, top marginal rates, and the permanency of portability. Click to view our summary highlighting these and other important transfer tax changes and the implications for our clients’ estate planning.
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