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<h4 style="text-align: justify;"><a target="_blank" href="pdfs/elegal/portability.pdf" class="attorney_link">Portability of the Estate Tax Exmption<img style="float: right;" alt="pdf-icon" src="images/stories/pdf-icon.png" height="20" width="20" /></a></h4>
<p style="text-align: justify;"><span style="font-size: 10pt;">One of the more intriguing provisions of the new Tax Relief Act of 2010* ("TRA") is a new "portability" system which, at first glance, appears to eleminate the need for estate tax exemption trust planning.</span></p>
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<h4 style="text-align: justify;"><a target="_blank" href="pdfs/elegal/buy-sell.pdf" class="attorney_link">Buy-Sell Agreement<img style="float: right;" alt="pdf-icon" src="images/stories/pdf-icon.png" height="20" width="20" /></a></h4>
<p style="text-align: justify;"><span style="font-size: 10pt;">Every business plan should include a financially sound, well-documented arrangement to address the continuation of the enterprise in the event of the withdrawal, disability or death of one of the current owners.</span></p>
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<div style="float: left; width: 15%;"><a href="estate-steward-program/upcoming-events/108"><img src="images/icons/gavel.jpg" alt="image" style="margin-bottom: 40px; border: 5px solid #D5C296;" height="40" width="40" /></a></div>
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<h4 style="text-align: justify;"><a target="_blank" href="pdfs/elegal/brady-bunch.pdf" class="attorney_link">The Brady Bunch Syndrome<img style="float: right;" alt="pdf-icon" src="images/stories/pdf-icon.png" height="20" width="20" /></a></h4>
<p style="text-align: justify;"><span style="font-size: 10pt;">During the past decade, the rates of remarriage after divorce rose, keeping in step with the "age wave" of baby boomers.  These couples, now reflecting on the practical details of planning their estates, are realizing new complexities generated by the union of thier respective families.</span></p>
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<div style="float: left; width: 15%;"><a href="estate-steward-program/upcoming-events/108"><img style="border: 5px solid #d5c296; margin-bottom: 50px;" src="images/icons/glasses.jpg" alt="image" height="40" width="40" /></a><a href="pdfs/elegal/estate-tax-deal.pdf"></a></div>
<h4 style="text-align: justify;"><a target="_blank" href="pdfs/elegal/estate-tax-deal.pdf" class="attorney_link">Estate Tax Deal Crumbles<img style="float: right;" alt="pdf-icon" src="images/stories/pdf-icon.png" height="20" width="20" /></a></h4>
<p style="text-align: justify;"><span style="font-size: 10pt;">According to our tax advisory sources on Capitol Hill, Senate negotiators said on May 18th that a deal to cut estate taxes is on the verge of collapse after a majority of the Democratic caucus expressed concerns about voting for an expensive tax cut for wealthy families.</span></p>
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<div style="float: left; width: 15%; text-align: left;"><a href="estate-steward-program/upcoming-events/108"><img style="border: 5px solid #d5c296; margin-bottom: 50px;" src="images/icons/inc.jpg" alt="image" height="40" width="40" /></a></div>
<h4 style="text-align: left;"><a href="pdfs/elegal/planning-during-repeal.pdf" class="attorney_link">Now What? Planning During Estate Tax Repeal <img style="float: right;" alt="pdf-icon" src="images/stories/pdf-icon.png" height="20" width="20" /></a></h4>
<p><span style="font-size: 10pt;">We have known since the 2001 Tax Act that the federal estate taxes was scheduled for a one-year repeal beginning January 1, 2010, but few of us believed we would ever see the repeal take effect.</span></p>