Putting Portability in its Place

Putting Portability in its Place

. . . and the estate tax back into estate planning

“Prediction is very difficult, especially if it’s about
the future.”
—Niels Bohr



Since the passage of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, many estate planners have proclaimed a de facto repeal of the federal estate tax. With the introduction of portability—its subsequent “permanence” two years later—and a $5.43 million dollar basic excl

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