LexisNexis® Legal Newsroom
Elaine Hightower Gagliardi on the Deceased Spousal Unused Exclusion Amount: Planning with Portability

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 desires. This EIA discusses the concept of spousal...

Gagliardi on Classification of the Estate Tax Return for Audit

All estate tax returns are mathematically verified, classified for audit potential, and checked that all required documents are attached. Selected returns are assigned by estate tax managers to estate tax auditors for audit. Certain estate characteristics, coined "audit triggers" by estate...