Planning After ATRA: Estate Planning for the Mass Affluent In 2013 And Beyond

Originally aired 7/18/13

Seminar recording | Presentation materials

With the passage of the American Taxpayer Relief Act of 2012 (ATRA), Congress not only averted the fiscal cliff at the last possible moment; it also introduced the start of a new era of tax planning, as nearly all of ATRA’s most significant provisions for income and estate planning are permanent, bringing an end to a decade’s worth of “temporary” tax laws in constant danger of looming sunset. In this presentation, we look in depth at the new estate tax rules that will apply in 2013, and their financial planning implications, from the permanence of portability to the reduced need for bypass trusts, and how future legislation may further change the picture.