On December 17, 2010, Congress enacted the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010, H.R.4853. Along with extending many of the individual and capital gains tax cuts enacted during Bush’s presidency, Congress increased the estate tax exclusion amount to $5 million per individual ($10 million per couple) with a maximum estate tax rate of 35%. For additional details and implications on what this means for you, please contact our office at 435.752.2610.
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