The New Year marks the third consecutive year in which estate and gift tax laws are in a state of substantial change. Exemption amounts and rates have ranged widely and changed unpredictably in the last several years and New Year 2013 is expected to herald substantial new changes again. This program will provide you with a practical guide to major changes in the estate and gift tax law, planning opportunities under the new tax regime, and a discussion of how changed law impacts existing plans.