Dear Friend:

We are sending this notice to alert you to recent changes made to the federal income, estate, gift and generation-skipping transfer taxes by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the "Act") enacted in late December, that likely will impact your and your family's estate and tax planning, and to advise you that the Act created certain opportunities, of which you may want to take advantage.

After reviewing the summary attached, if you have any questions or would like to discuss any aspect of the changes, their potential impact on your particular family circumstances and planning, and the new opportunities they offer, please feel free contact us at your convenience at (631) 434-9500.
 

Very truly yours, 
 

AVZ