Capital Gains
As surprising as it may sound, the federal estate tax has been repealed, effective Jan. 1. However, the repeal will be short-lived since the estate tax is already scheduled to be restored, effective Jan. 1, 2011. Moreover, it is likely that legislation will be enacted within the next several weeks that could restore the estate tax even sooner, including the possibility of restoration retroactive to Jan.1, 2010. All of this has made estate planning extremely challenging.
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