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Legal Update

Tax and Estate Planning Effects of the American Taxpayer Relief Act of 2012

18 January 2013
Mayer Brown Legal Update
The recently enacted American Taxpayer Relief Act of 2012 contains a number of important changes to the federal income, estate, gift and generation-skipping transfer tax laws. Notably, the Act contains several tax opportunities that will expire on January 31, 2013. We review and summarize the key elements of the Act.


  • Richard A. Campbell
    T +1 312 701 7111
  • Daniel W. Luther
    T +1 312 701 7137
  • Donna E. Morgan
    Senior Counsel
    T +1 312 701 7138
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