In Pursuit of Portability

The concept of portability, permanently enacted as part of the amendments to the estate tax law under the American Taxpayer Relief Act of 2012, allows the deceased spousal unused exclusion amount (DSUEA) of a decedent to be available to the…
By: Stinson Leonard Street

Permalink — https://www.jdsupra.com/legalnews/in-pursuit-of-portability-55783/
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Date — November 27, 2017 11:08 pm
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Source — http://www.jdsupra.com/resources/syndication/docsRSSfeed.aspx?ftype=WillsTrustEstatePlanning
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