Decoupling State Estate Taxes from Federal Estate Taxes: Will These Changes Affect Estate Valuations?
February 1, 2003
Curtis R. Kimball, CFA, ASA
Due to the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRA), the state-level death tax credit is being phased out over a period of years. The state death tax credit was originally created as a direct cash tax payment program to the stat ...