Seminar Outline: “The 2010 Tax Act has (GULP!) Arrived”
Audience: Lake County Estate Planning Council – January 13, 2011
Speaker: Robert J. Kolasa, J.D, C.P.A., LL.M. (Tax)
This is the PowerPoint outline used in my seminar before a local bar association on the estate planning challenges wrought by the Tax, Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. Until 2013, this Act generally freezes the federal estate and gift tax exclusions at $5 million and adopts the convention of estate tax portability.