The document discusses various tax proposals and changes, including a minimum tax to ensure taxpayers pay at least 30% on their AGI, restoration of 2009 transfer tax parameters, consistent basis requirements for transfer and income tax, minimum terms for Grantor Retained Annuity Trusts (GRATs), limitations on the duration of GST exemption, and coordination of income and transfer tax rules regarding grantor trusts.
doj/DataSet10/EFTA01448329.pdf
{"title":"Tax Topics","key_people":["President Obama"],"document_date":"2013-04-29","document_type":"legal","key_organizations":["American Taxpayer Relief Act of 2012 (ATRA)"]}