Publications

Section Newsletter Articles on American Taxpayer Relief Act

Does the American Taxpayer Relief Act eliminate the need for credit shelter trusts? By George L. Schoenbeck Young Lawyers Division, February 2013 Although it serves as a welcome addition to the Internal Revenue Code that will be of some use to estate planners, portability fails to address many of the issues handled by revocable credit shelter trusts.
Does the American Taxpayer Relief Act eliminate the need for credit shelter trusts? By George L. Schoenbeck Trusts and Estates, February 2013 Although it serves as a welcome addition to the Internal Revenue Code that will be of some use to estate planners, portability fails to address many of the issues handled by revocable credit shelter trusts.