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

Taking Advantage of the Tax Relief Act of 2010
Posted on 24 Jan 2011 by Patricia Tyler

On December 17, 2010, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 ("2010 Tax Act") became effective. Pub. L. No. 111-312. This new legislation provides planning opportunities for estates of decedent'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