The fiscal cliff is coming and it affects many of our clients who recently sold and other business owners. The window to give away up to $5 million of your estate ($10 million for a joint account) is going away. On January 1, the amount drops to only $1 million. After that, excess gifting will be subject to ordinary tax or rising estate taxes. Corum had a special on this at our Feb. 2012 webcast take a look at