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The Perils and Prospects of Portability
Gift and Estate Tax Planning Insights The Perils and Prospects of Portability Jeffrey M. Cheyne, Esq. With the passage of federal tax relief laws in recent years, the porting of unused federal estate tax exemptions has proven to be an important federal estate tax saving strategy, especially among individuals who have accumulated substantial wealth. This discussion considers the changing legal landscape, requirements for federal Portability elections, the status of Portability under state law, complications with Portability . This discussion also presents some helpful practitioner guidance and tips. Introduction tions would return to 2001 levels. However, Congress extended some of the key provisions of EGTRRA for Generations of attorneys and accountants have two years with the enactment of the Tax Relief, utilized estate planning tools like the credit shel- Unemployment Insurance Reauthorization, and Job ter trust (also often called the A/B, family, or Creation Act of 2010 ( 2010 Tax Relief Act ).)
www .willamette .com INSIGHTS • AUTUMN 2014 . 25. no federal estate tax is due. 6. Once the election is made, it is irrevocable. The initial filing deadline is …
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