Gifts to charity are a common feature of estate planning for the wealthy. Although there are myriad advantages to making lifetime gifts, many clients prefer to retain the full use of their assets during life and, therefore, postpone some or all of...
Internal Revenue Service grants extension of filing deadline for certain estates to make portability election Notice 2012-21 (Feb. 17, 2012) grants executors of certain estates a six month extension to file a federal estate tax return (Form 706)...