Post by Sapphire Capital on Aug 15, 2008 21:48:46 GMT 4
Portability of Exemptions
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 119, No. 5, 2008
Abstract:
Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited marital deduction in 1981. This article explains portability, including the recent Senate testimony urging its adoption.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1129203_code243167.pdf?abstractid=1129203&mirid=2
Wendy C. Gerzog
University of Baltimore - School of Law
Tax Notes, Vol. 119, No. 5, 2008
Abstract:
Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited marital deduction in 1981. This article explains portability, including the recent Senate testimony urging its adoption.
papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1129203_code243167.pdf?abstractid=1129203&mirid=2