c. 2013 San Diego Real Estate and Estate Planning Law
Estate Tax Planning 2013 Update

This article describes the estate changes that
took place in the Tax Reform Act of 2010 that
should give some relief to those concerned
about the continued viability of their estate
plans and highlight some estate planning
opportunities in 2013.

The most important of these changes in 2013 is
the reunification of gift and estate taxes.  This
important change allows a married couple to
gift up to $10.5 million ($5.25 M per spouse) to
their loved ones tax free in 2013.  The estate
tax is now 40% of the amount above the unified
exemption amount.

This allows the setting up of an irrevocable
trust that distributes up to $5.25 million per
spouse to grandchildren and take advantage of
the GST (Generation Skipping Tax) exemption.

Do I need a living trust?

Will v. Living Trust

What is the purpose of an Advanced Health
Care Directive?

What are the goals for my Estate Plan?

I want to schedule a review of my
Will/Trust/Estate Plan.
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