If the estates of people who passed in 2010 are suddenly made to pay a retroactive estate tax, then we can surely expect court challenges.

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Bloomberg's budget proposal doesn't set aside money to pay for the retroactive raises workers may be owed.

WSJ: Contracts a question as NYC mayor presents budget

She has warned the family of the risk of retroactive taxation which would mean that they would have to find the money pay the GST tax in 2011.

FORBES: Payday for Trust Babies