Action Filename Size Access Description License
Show more files...


When the 2001 Economic Growth and Tax Relief Reconciliation Act expired in 2010, Congress extended the law through the end of the year 2012 and increased the estate tax exemption. The American Taxpayer Relief Act of 2013 raised the exemption and made it permanent. However, without careful planning for large estates, taxation could still jeopardize the continuity and financial well-being of many family businesses, and threaten the financial well-being of many Americans. This article outlines key elements necessary to ensure an estate planning process is successful.


Downloads Statistics

Download Full History