Article on Budget Surrealism

Robert L. Moshman (Attorney, New York and New Jersey) has recently published an article entitled, Midsummer’s Madness – 2013 Budget Surrealism,  The Estate Analyst (2013). Provided below is the introduction to the article:

After myriad tax reforms running from the Tax Reform Act of 1976 to ERTA ’81, TEFRA ’82, TRA ’84, TRA ’86, etc., through the “Bush tax cuts” of EGTRRA of 2001, and then a decade-long phaseout of the estate tax until 2010, followed by the alternative universe of 2010 (estate tax and carryover basis or no tax and stepped -up basis) and two dramatic 13th hour restorations, the finality of a permanent estate tax that arrived in January 2013 took on a surreal quality. For the first time in many  years, we weren’t in transition. The unified estate and gift tax plus portability were established for the long haul.

To contact Bob Moshman to be included on his distribution list of his monthly newsletter, email Bob at bmoshman@optonline.net.