Insight on Estate Planning - Year End 2013: Can portability help preserve retirement benefits?
By EsqSocial Corporation 22/11/13
The American Taxpayer Relief Act of 2012 (ATRA) made the estate tax exemption “portability” feature permanent. This allows a surviving spouse to take advantage of a deceased spouse’s unused federal gift and estate tax exemption. One particular area...
By: Adler Pollock & Sheehan P.C.