This year has seen a number of changes affecting estates, trusts and gifts, including legislation changing the estate tax, cases dealing with family limited partnerships and private annuities, and rulings on material participation, life insurance and trust reformation. This article takes an in-depth look at those topics and more as it discusses estate-planning developments from the past year. Visit the AICPA PFP Division's Planning After the American Taxpayer Relief Act and the Medicare Surtax Toolkit for more estate planning ideas for 2013.

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The Tax Adviser

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