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“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.
The rapidly expanding use of assisted reproductive technology poses new challenges for estate planners: who will be treated as the decedent’s child?
The use of alternative dispute resolution (ADR) processes have swept through the legal and business fields, but any serious consideration of placing an ADR clause in any real estate contract, or agreeing to submit any real estate dispute to some form of ADR, must be considered carefully.
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