Estate and Elder Law

Recent Posts

Gagliardi on Classification of the Estate Tax Return for Audit
Posted on 7 Nov 2012 by Elaine Hightower Gagliardi

All estate tax returns are mathematically verified, classified for audit potential, and checked that all required documents are attached. Selected returns are assigned by estate tax managers to estate tax auditors for audit. Certain estate characteristics... Read More

Elaine Hightower Gagliardi on the Deceased Spousal Unused Exclusion Amount: Planning with Portability
Posted on 1 Oct 2012 by Elaine Hightower Gagliardi

Portability with respect to the Deceased Spousal Unused Exclusion Amount makes portability an unreliable planning tool at best; nonetheless, planners should consider whether portability can be used to the advantage of clients given stated testamentary... Read More