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TRUIRJCA, TRA, and DSUEA | Estate Planning Alphabet Soup

January 11, 2011

Filed under: Federal Estate Tax — Christopher J. Berry | Estate & Elder Law Attorney @ 1:25 pm

With the new estate tax rules that have ben recently passed the estate planning world is waving goodbye to one acronym and welcoming in a few more.  Good by to EGTRRA, which was the Economic Growth Tax Relief Reconciliation Act that was signed into law by George W. Bush in 2001.

Now we have TRUIRJCA, TRA, and DSUEA.

TRUIRJCA stands for the Tax Relief Unemployment Insurance Reauthorization and Job Creation Act.  This is the official name of the temporary Federal Estate Tax law that for two years extends and modifies the Bush era tax cuts.

The next key acronym is TRA, which some are using as an abbreviation for TRUIRJCA.  TRA stands for Tax Relief Act.  Julie Garber who wrote a blog post TRUIRJCA, TRA, and DSUEA-New Estate Planning Acronyms You Need to Know Now, much prefers TRA over TRUIRJCA.

The last key acronym is DSUEA, which stands for Deceased Spouse’s Unused Exemption Amount.  This acronym refers to the new portability concept included in the new rules.

Image: jscreationzs / FreeDigitalPhotos.net

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