Tag Archives: ATRA

‘Fiscal Cliff’ Deal Brings Changes to Estate Taxes and IRAs

Congress finally came to an agreement to avoid the “fiscal cliff,” and the agreement includes some changes to federal estate taxes and Individual Retirement Accounts (IRAs). The American Taxpayer Relief Act sets a permanent estate tax rate and provides a … Continue reading

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What is this “Portability” Nonsense, Anyway?

Under the provisions of the recently passed American Taxpayer Relief Act (“ATRA”), “portability” of the estate tax exemption between spouses has been made permanent.  So what does “portability” of the estate tax exemption actually mean? Well, in a nutshell, it … Continue reading

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2013 Tax Law Overview

Have you heard something about how the American Taxpayer Relief Act (“ATRA”) was passed, but you query what exactly that means? Well, despite a lot of bravado amongst congressmen, ATRA generally makes permanent many of the laws that were enacted … Continue reading

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