Estate & Succession Planning Corner

Richman, Lawrence I.
May 2014
Journal of Passthrough Entities;May/Jun2014, Vol. 17 Issue 3, p11
Academic Journal
The article discusses various issues related to estate and succession planning in the U.S. Topics discussed include stabilization of Goods and Services Tax (GST) and estate tax rules by the American Taxpayer Relief Act of 2012 (ATRA), limitations on charitable deduction in the U.S. and 3.8 percent tax on net investment income in the U.S. Also discussed are allocation of capital gains under Code Section 643 and restoration of Pease limitation on itemized income tax deductions.


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