•  
  •  
 

Abstract

With the strong likelihood that the federal estate tax will not be repealed at the end of 2009,1 and that the tax will almost certainly survive into 2010 and beyond, attention is being refocused on ways to manage federal estate tax liability in larger estates.2 The level of the applicable exclusion amount3 which is expected to be in effect for 2010 and beyond means that the federal estate tax is unlikely to affect most farm and ranch operations.

Share

COinS
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.