2010 year-end estate planning: Navigating the uncertainty

"While many of the usual planning techniques remain viable, the current state of the transfer tax laws provides for additional opportunities, but makes 2010 year-end planning a bigger challenge than in past years," writes Gregg Simon in the December ISBA Trusts and Estates newsletter. Read his rundown of the status of various gift taxes, the generation-skipping transfer tax, and more.