The IRS has issued Revenue Procedure 2014-18, extending the time for certain taxpayers to make the portability election to December 31, 2014.
How does portability of a deceased spouse’s estate & gift tax exemption affect estate planning?
This week’s interview on Financial Insider Weekly is with attorney James V. Quillinan of Hopkins & Carley. Our interview subject is Our interview subject is "Estate planning with portability of a deceased spouse's federal estate and gift exemption amount".