Estate planning under the Bush tax cuts.

National Tax Journal | September 1, 2007| | Copyright

SUMMARY OF TRANSFER TAX CHANGES MADE BY EGTRRA

EGTRRA phases out and temporarily repeals the estate and GST tax (but not the gift tax) by reducing rates, increasing the amount of unified credit that exempts an amount (the applicable credit amount (ACE)) from tax and increasing the GST tax exemption. (2) In 2011, the pre-EGTRRA rules will apply except that the applicable credit amount for both gift and estate tax purposes and the GST tax exemption will be indexed for inflation.

Pre-EGTRRA, the maximum estate tax rate was 55 percent on estates of over $3 ...

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