2013 Estate and Gift Tax Highlights

The American Tax Relief Act of 2012 (“ATRA”) came into effect on January 2, 2013.  ATRA includes new federal estate, gift and generation-skipping-transfer tax (“GST”) legislation that is generally applicable to decedents’ estates, and generation-skipping transfers and gifts made, after December 31, 2012.  Listed below are a few highlights that may be applicable to your […]

Oil & Gas/Energy Law

Sara Cunningham and Kelly Reed Lucas attended the Michigan Oil and Gas Association’s Michigan Basin Insights and Field Experiences Seminar that was held on March 21, 2013 in Mt. Pleasant, Michigan.  The very knowledgeable speakers covered several topics including: various formations in the Michigan basin, typical geology found, current developments from the Michigan Department of […]