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Estate Planning Update
March 2011

The following excerpt is from an article published in the Wall Street Journal on January 29, 2011:

"Over the past 26 months four sets of estate-tax rules have been in effect, with the individual exemption bouncing from $2 million (2008) to $3.5 million (2009) to unlimited (2010) to $5 million (2011).

Most worrisome are what is known as 'formula clauses.' These are provisions tying bequests to the amount of the estate-tax exemption..."

Any questions?

Please contact me at 323.654.9513 or if you would like to discuss your current estate plan.

Brooks Paley, J.D., LL.M.
About Paley Law Corporation
Brooks 0168

Paley Law Corporation is based in Los Angeles and specializes in providing personalized, sophisticated estate planning and related legal services. Brooks Paley, J.D., LL.M., is the founding principal of Paley Law Corporation.

The above material is provided for general informational purposes only and is not intended to constitute legal advice in any particular matter. Transmission of this material does not create an attorney-client relationship. Paley Law Corporation does not warrant the content of this material and is not responsible for any errors or omissions associated with it.

To ensure compliance with requirements imposed by the Internal Revenue Service, Paley Law Corporation informs you that any U.S. tax advice contained in this communication (including any links to other websites or material) is not intended to be used, and cannot be used, for purposes of (i) avoiding penalties imposed under the Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.


3301 Barham Boulevard, Suite 402A, Los Angeles, California 90068 

323.654.9513 Tel 323.417.4730 Fax


2011 Paley Law Corporation