The Estate Tax After the Fiscal Cliff Deal

Analysis keeps pouring in about how estate planning has been affected by the recent deal in Washington to avoid the Fiscal Cliff.  Rather than re-write it all, I think this article provides a great summary of the impact of this deal.  Overall, this deal has eliminated much of the uncertainty that we have been dealing with for the last several years and, regardless of what you think about the deal or the politics of it, the removal of at least this uncertainty is a good outcome (except, maybe, for those of us who do this for a living!)