May/June 2011

Credit Shelter Trusts and Portability—Does One Exclude the Other?

Cover Story

Credit Shelter Trusts and Portability—Does One Exclude the Other?

Although portability under the 2010 Tax Act has several possible advantages to taxpayers, these same provisions create a minefield of traps for the unwary client and estate planning professional.

Feature Articles

Advertisement


Memorandum for Authors

(Last Updated January 2013 - PDF)


Frequently Asked Questions By Prospective Authors

 


Reprint Permission Policies

The Section's Executive Committee approved these updated policies in November 2011.