Publications

Section Newsletter Articles on Unemployment Insurance Reauthorization and Job Creation Act of 2010

Portability By Leonard S. DeFranco Federal Taxation, May 2011 Portability is only available for gifts made or decedent’s dying on or after January 1, 2011, and only for previously deceased spouses who die on or after January 1, 2011. The provisions are scheduled to expire after December 31, 2012.
Summary of the Estate, Gift, and Generation-Skipping Transfer Tax Provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 By Ryan A. Walsh Federal Taxation, February 2011 A look at transfer taxes under the new Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.
The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010—A Summary By Gregory A. Zbylut Federal Taxation, February 2011 An examination of the new legislation, which extends some of the Bush-era tax cuts and adds some new provisions.