Articles on Post-ATRA Estate Planning

Lewis Saret (Law Office of Lewis J. Saret, Washington, D.C.) recently published three articles of interest in CCH Taxes – The Tax Magazine:

Post-ATRA Estate Planning, Part I: Key Transfer Tax Provisions of the American Tax Relief Act of 2012 (July 2013) 

Post-ATRA Estate Planning—Part II: Estate Tax Portability (September 2013)

Post-ATRA Estate Planning—Part III: Planning for Married Couples After ATRA (November 2013)