Tax Law

Recent Posts

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

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