Jeffrey A. Baskies is a partner in Katz Baskies LLC in Boca Raton, Fla.
Most everyone expects estate tax reform in the not-too-distant future. There have been many ideas shared and even seminars sponsored to address the topic, but at this point nobody knows for sure what will come.
One relatively new part of the reform debate seems to have flown mostly under the radar: estate tax exemption portability. Essentially, estate tax exemption portability would allow