Estate and Elder Law

Recent Posts

Tax Act's Portability Feature Lets Surviving Spouse Use Predeceased Spouse's Estate Tax Exemption
Posted on 1 Jun 2011 by LexisNexis Estate and Elder Law Community Staff

The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act (the "2010 Act") enacted a "portability" feature; it lets a surviving spouse take advantage of any unused estate tax exemption of a predeceased spouse... Read More

Guide to the New Estate Tax Law
Posted on 31 May 2011 by Jeramie Fortenberry

I recently completed a series of articles on Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312 (TRA 2010), which was signed into law by President Obama on December 17, 2010. I have given a few presentations... Read More

Sharpen Your Pencils Estate Planners: It's Not Too Late to Write that Client Letter Regarding the Tax Act
Posted on 25 Mar 2011 by LexisNexis Estate and Elder Law Community Staff

The Wealth Strategies Journal posted a sample/model letter concerning client updates on the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. The letter summarizes the Act's important changes and offers insights on... Read More

Tax Act's Portability Feature Lets Surviving Spouse Use Predeceased Spouse's Estate Tax Exemption
Posted on 1 Jun 2011 by LexisNexis Estate and Elder Law Community Staff

The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act (the "2010 Act") enacted a "portability" feature; it lets a surviving spouse take advantage of any unused estate tax exemption of a predeceased spouse... Read More