Key Points as EGTRRA's Sunset Looms

, Texas Lawyer

The year 2010 has been a good one for the beneficiaries of large estates, but their lawyers need to be prepared for significant changes on the horizon, writes R. Glenn Davis. These changes are coming as a result of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). EGTRRA, the source of the so-called Bush tax cuts currently being debated, also made substantial changes to the federal transfer-tax system.

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