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As you are most likely aware, this past December Congress passed and the President signed into law legislation extending the “Bush Tax Cuts” for two years.   The 2010 Tax Act contained significant changes to the estate, gift, and generation-skipping transfer (“GST”) tax rules for 2011 and 2012.   We are writing this alert to advise you of these changes and potential planning opportunities that will exist during the next two years.

Read the entire report here.

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