Details on the Estate Tax Provisions in the President's ...

tax rate of 35 percent and are provided a life-time. exclusion of $5 million (indexed for inflation from 2010. and after 2011). Gifts made after December 31, 2012, are taxed at a maximum tax rate of 35 percent and. provided a life-time exclusion of $5 million. In addition, the portability of unused estate and gift exclusion ................
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