Estate Tax Changes Under the 2010 Act
IntroductionThe Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the 2010 Tax Act) was signed into law in December 2010. This law [...]
Estate (& Gift) Tax Exclusion Portability
What is the applicable exclusion amount?The applicable exclusion amount is the amount that can be sheltered from federal gift and estate tax by the unified [...]
The New Estate Tax Rules (2011)
Looking aheadWithout further legislation in the interim, the provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 are scheduled to [...]
General Resources for Children with Special Needs
Parents of children with special needs who are looking for good information resources should get to know the good folks over at Cincinnati Children's [...]
2011: Mid-Year Income Tax Planning
At this time last year, income tax planning was particularly challenging. Several tax deductions had already expired, and significant changes, including new, higher income tax [...]
Special Needs Trusts
What is a special needs trust? If you have a child or other loved one with special needs, you may want to establish a special [...]
All about 529 plans
529 College Savings Plans A brief history529 plans were first authorized by Congress in 1996. Known officially as "qualified tuition programs," 529 plans are so [...]