The federal gift tax annual exclusion amount increased to $19,000 per donee per donor. The period for a late election of portability for a decedent’s unused federal estate tax exemption remains ...

With growing political pressure to curtail benefits for non-citizens, estate planning tools like the QDOT may be vulnerable ...

However, it still feels relatively robust and like any of the best mobile workstations I've tried, with actual portability in mind. Thanks to the real estate left behind due to the 16" screen ...

The author writes "This year, estate planning practitioners have significant opportunities for estate tax savings for our high-net-worth clients. Time is critical though, and there are some traps for ...

Legislative proposals this year would aim to prevent schools from stopping students from transferring if another public ...

The forum, founded in 2019, has quarterly online Zoom sessions that now reach MOAA members in all 50 states. About a month ...

It is a small but impactful first step towards aligning tax vehicles ... by updating portability options so that retirees have options. Our new independent office of the property appraiser cannot ...

Connecting decision makers to a dynamic network of information, people and ideas, Bloomberg quickly and accurately delivers business and financial information, news and insight around the world.

Before portability, estate planners took great pains to help clients divide ownership of their assets, so that each spouse owned enough property to fully utilize their estate tax exemption. That is no ...