Perspective
Dec. 21, 2010
New Estate Tax Law Puts Viability of Most Existing Estate Plans in Doubt
Under the new estate tax law, many existing estate plans will no longer work, and many others will cause actual harm. By Robert F. Kleuger of Klueger & Stein.
On Dec. 16, 2010, Congress passed and sent to the president the "Middle Class Tax Relief Act of 2010." The law contains the most sweeping change in the taxation of estates in 29 years. It also contains a ticking time bomb that might explode in the faces of the beneficiaries of many trusts. As a result of the new law, many existing estate plans no longer work, and many others will cause actual harm. Thus, every married couple's e...
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