State Bar of Arizona

This presentation will highlight selected provisions of the transfer tax rules enacted early this year under the American Taxpayer Relief Act of 2012, and cleaning up end of 2012 gifting--rescinding the gifts and filing gift tax returns.  We will also discuss the proposed regulations on estate tax portability, now made a permanent part of the estate tax law, and S corporation planning opportunities around the Medicare contribution tax which goes into effect this year under the Affordable Care Act.

TOPICS INCLUDE:
• Federal Transfer Tax Rules
• Filing 2012 Gift Tax Returns
• Proposed Regulations on Estate Tax Portability
• S Corporation Planning Opportunities