The American College of Trust and Estate Counsel sent a letter to the tax writing committees of the United States Congress recommending certain changes to the tax law system. Their recommendations span different topics including marital deduction, portability, claw back, and electing out of taxable terminations.
See Mary F. Radford, President "Re: Proposed Transfer Tax Changes," actec.org (Nov. 02, 2011).
Posted by Shahzeb Gaziani, Senior Associate Editor, Wealth Strategies Journal.

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