However, estates of individuals dying in 2010 can elect zero estate tax and the modified carryover basis rules that would have applied before they were repealed.
The new handbook, on sale from Monday, will form the basis of the modified 45-minute exam being introduced in March, which all those wishing to attain British citizenship must pass.
As of February the Home Affordable Modification Program had modified the loans of over 1 million homeowners, either on a trial or permanent basis, according to the U.S. Department of the Treasury and the Department of Housing and Urban Development.