From: Forbes - Personal Finance - 1:31pm - August 9, 2012Time may be running out to use the increased gift tax exemption afforded by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The 2010 Act increased the gift tax exemption from $1 million to $5 million per donor (indexed for inflation to $5.12 million in 2012), but the increased exemption is scheduled to revert back to $1 million on January 1, 2013.
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