He focuses on enabling clients to preserve and maintain control over their business interests and investments, while minimizing applicable gift, estate and generation-skipping transfer taxes.

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R. 123 would repeal the estate tax and generation-skipping transfer tax.

FORBES: Three More House Bills Would Repeal The Federal Estate Tax (H.R. 123, H.R. 143, H.R. 177)

Hopefully, in addition to income and alternative minimum tax planning, planning will integrate and encompass estate, gift, generation-skipping transfer, and state and local taxes as well.

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To remain in the estate tax regime, executors file the form they always filed for taxable estates: Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return.

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The estate and generation-skipping transfer (GST) taxes were repealed on January 1, 2010, under Title V of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).

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The U.S.-Canada Income Tax Treaty of 1980 does not provide a mechanism for the IRS to collect U.S. estate or generation-skipping transfer tax from the estate of an individual resident in Canada at the time of his death.

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The estate, gift, and generation-skipping transfer tax provisions of EGTRRA and of the 2010 Act are scheduled to sunset after 2012, such that those provisions do not apply to estates of decedents dying, gifts made, or generation-skipping transfers made after December 31, 2012.

FORBES: JCT Summarizes Federal Estate And Gift Taxes From 1975-2011

But Mr. Obama's budget proposal, echoing provisions called for in previous years, would have the generation-skipping-transfer exemption expire after 90 years, making the assets subject to taxes at that point.

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