March April 2014

Supercharged Credit Shelter Trust versus Portability

March/April 2014

Supercharged Credit Shelter Trust versus Portability

“Portability” is a new tax election available to married persons that permits the estate of the first spouse to die to elect that the decedent’s unused estate tax exemption be transferred or “ported” over to the surviving spouse who may use it to shelter the surviving spouse’s own taxable gifts or taxable estate. Whether a couple should rely on portability may be a complex financial matter.

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Memorandum for Authors

(Last Updated January 2014 - PDF)


Frequently Asked Questions By Prospective Authors

 


Reprint Permission Policies

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