http://www.venable.com/files/Publication/24a86b04-4ff7-4145-81cb-9692c2b21a79/Preview/PublicationAttachment/4620f822-bdb2-4685-b82c-98be4ec2727f/Gifting_and_Other_Tax_Planning_Opportunities_in_2011.pdf Gifting and Other Tax Planning Opportunities – 2011 Tagged on: Estate Tax Gift Tax Year End Planning