Archive for December 2014

In Part I of this Estate Planning for Portability series we were introduced to the concepts of the Unlimited Marital Deduction and the Federal Estate Tax Exemption amount (which we refer to as a coupon). We also introduced the couple Bob and Sara and their children Jake and Desiree. Through Bob and Sara we showed…

In Part I of this Estate Planning with Portability series we were introduced to the concepts of the Unlimited Marital Deduction and the Federal Estate Tax Exemption amount (which we refer to as a coupon). We also introduced the couple Bob and Sara and their children Jake and Desiree. Through Bob and Sara we showed…

The American Taxpayer Relief Act of 2012 made “permanent” the concept of portability. The use of portability in estate planning has changed how planning is done for many married couples. This is the first of three articles on portability in estate planning. These articles are of particular relevance to married couples who either have no…