... states have or will impose new or different estate or inheritance taxes that must be taken into account in estate planning for a business owner. The federal estate tax is not imposed on any transfer to, or exclusively in trust for, a spouse. As a ...
http://www.jdsupra.com/post/documentViewer.aspx?fid=dec962e4-bdbc-4403-adf9-7ca13326f936
http://www.jdsupra.com/post/documentViewer.aspx?fid=dec962e4-bdbc-4403-adf9-7ca13326f936
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