The document discusses the implications of the $5.25 million exclusion and GST exemption on estate planning, particularly in decoupled states like New York, New Jersey, or Connecticut. It also mentions the July 2013 applicable federal rates issued by the IRS, with the 7520 rate at 1.4%. The document includes a disclaimer from Deutsche Bank regarding the opinions expressed.
doj/DataSet10/EFTA01448421.pdf
{"title":"Tax Topics","key_people":["Blanche Lark Christerson"],"document_date":"2013-07-01","document_type":"correspondence","key_locations":["New York City","New York","New Jersey","Connecticut"],"key_organizations":["Deutsche Asset & Wealth Management","Deutsche Bank AG","Deutsche Bank Trust Company"],"reference_numbers":["13-AWM-0182","15463","070113"]}