Tax Law

Recent Posts

Filing Deadline for 2010 Estates Extended
Posted on 19 Sep 2011 by Patricia Tyler

Just days after posting the updated Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, the IRS issued Notice 2011-76 providing some relief for executors who are trying to make the difficult decision as to whether it would be... Read More

Estate Portability Election Extended
Posted on 21 Feb 2012 by Patricia Tyler

As all estate practitioners are now aware, IRC Section 2010(c) permits the estate of a decedent who is survived by a spouse to make a portability election, permitting the surviving spouse to apply the decedent's unused exclusion to the surviving spouse's... Read More

  • Blog Post: Filing Deadline for 2010 Estates Extended

    Just days after posting the updated Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, the IRS issued Notice 2011-76 providing some relief for executors who are trying to make the difficult decision as to whether it would be better to pay estate tax or elect to take a transferred...
  • Blog Post: Estate Portability Election Extended

    As all estate practitioners are now aware, IRC Section 2010(c) permits the estate of a decedent who is survived by a spouse to make a portability election, permitting the surviving spouse to apply the decedent's unused exclusion to the surviving spouse's own transfers during life and at death...