The IRS has opened a temporary window to apply for retroactive estate tax portability of the unused exemption amount for decedents who died in 2011, 2012, or 2013. IRS Revenue Procedure 2014-18 issued in late January provides a window for Read More 
ESTATE TAX PORTABILITY
The IRS has opened a temporary window to apply for retroactive estate tax portability of the unused exemption amount for decedents who died in 2011, 2012, or 2013. IRS Revenue Procedure 2014-18 issued in late January provides a window for Read More 