Gift and Generation-Skipping Transfer Amounts for 2015--and Why You Should Plan Now.
The estate, gift and generation-skipping transfer (or GST--yes, another acronym) exclusion amounts have stayed relatively static, thanks to the American Taxpayer Relief Act (ATRA) of 2012. Initially set at $5 million and indexed for inflation, the current applicable exclusion amount is $5.34 million, set to increase to $5.43 million... »