Endangered species

Hochberg, R. Mark
January 1995
FW;1/3/95, Vol. 164 Issue 1, p69
Advises investors to take maximum advantage of existing estate-tax benefits while the Congress, White House and Internal Revenue Service are deliberating on the issue on rate of taxation of estates. Repulsion of stepped-up basis; Elimination of the unlimited marital deduction; Reduction of unified credit; Taxation of life insurance owned by an irrevocable trust.


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