Shearman & Sterling LLP multinational law firm headquartered in New York City, United States.

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Jul 17, 2012

Higher Tax Rates and Lower Exemptions on the Horizon

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On January 1, 2013, the federal estate, gift and generation-skipping transfer (“GST”) tax exemption amounts are set for a significant reduction, limiting the tax saving opportunities currently available. Proposed legislative changes may also limit other estate planning opportunities available under current law. With these potential changes on the horizon, you should use the remainder of this year to review your estate plan.

View full memo, "Higher Tax Rates and Lower Exemptions on the Horizon"

Authors and Contributors

C. Jones Perry, Jr.

Partner

Private Client

+1 212 848 8854

+1 212 848 8854

New York

Sharon Trulock

Counsel

Private Client

+1 212 848 8640

+1 212 848 8640

New York