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Estate planning portability lives on under the TCJA

$225.00

SKU: BMSsu191. Category: .

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Abstract: Portability allows a taxpayer’s estate to elect to permit his or her surviving spouse to use any available estate tax exclusion amount that’s unused at the taxpayer’s death. Fortunately, this functionality was preserved under the 2017 Tax Cuts and Jobs Act (TCJA). This article provides a brief history of the exclusion and explains how portability works in practice.

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