Tag Archives: QTIP election

Estate Planning in 2013

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Tax News & Comment — October 2013

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Tax and Legal Issues Arising in Connection With The Federal Gift Tax Return (2013 Revision)

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The Decedent’s Last Will: A Final Profound Statement

Introduction.    A will is a written declaration providing for the transfer of property at death. Although having legal significance during life, the will is without legal force until it “speaks” at death. Upon the death of the decedent, rights of … Continue reading

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Portability of Estate Tax Exclusion — Did Congress Guild the Lily?

View in PDF:   Tax News & Comment — February 2013 I.     Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading

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Portability of Estate Tax Exclusion — Did Congress Guild the Lily?

View in PDF:   Tax News & Comment — February 2013 I.     Introduction As part of the 2010 Tax Act, Congress enacted a statute allowing a surviving spouse to utilize the unused portion of the predeceasing spouse’s lifetime estate tax … Continue reading

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Tax News & Comment — February 2012

Tax News & Comment — February 2012

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