This summary of recent developments includes observations from some of the seminars at the 47th Annual Philip E. Heckerling Institute on Estate Planning as well as other seminars and developments during the year. This summary focuses on practical planning issues that estate planning professional will be facing under the “new normal” of transfer tax certainty, large indexed transfer tax exemptions, and portability provided by the American Taxpayer Relief Act of 2012 (ATRA).
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