Estate and Elder Law

Recent Posts

McNees Wallace & Nurick LLC: Estate Planning – IRS Issues Temporary Portability Regulations
Posted on 20 Aug 2012 by McNees Wallace & Nurick LLC

By Frank C. Chesters The "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010" was enacted December 17, 2010 and is referred to as "TRA 2010." This legislation included a significant change to the estate... 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

McNees Wallace & Nurick LLC: Estate Planning – IRS Issues Temporary Portability Regulations
Posted on 20 Aug 2012 by McNees Wallace & Nurick LLC

By Frank C. Chesters The "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010" was enacted December 17, 2010 and is referred to as "TRA 2010." This legislation included a significant change to the estate... Read More