Tuesday, January 11, 2011 by
David Spence
You have probably been reading in the newspapers, and hearing on radio and television news about The
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (i.e. “2010
Tax Relief Act,” or “The Act” for purposes of this memo), which was signed into
law by the President on Dec. 17, 2010. There are lots of new tax provisions in The Act. I
am writing this memo to our clients to highlight some of the estate tax, gift tax, and generat...
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