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IRS releases estate tax exemption form (access required)

By Virginia Lawyers Weekly
Published: October 24, 2011

The Internal Revenue Service has released the form necessary for practitioners to opt clients out of the estate tax. In August, the IRS issued a Notice and Revenue Procedure for 2010 estates seeking to exempt out of the tax. Both the estate tax and the generation-skipping tax were repealed on Jan. 1, 2010, but were ...
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