IRS Issues Final Portability Rules for Estate Tax Exemptions
IRS Issues Guidance for Multiemployer Plans to Apply For Benefit Suspension Approval
June 22, 2015February Tax Power Hour Debrief
June 22, 2015The IRS issued final rules governing the requirements for electing portability of a deceased spousal unused exclusion amount to the surviving spouse and the rules for the surviving spouse’s use of the amount.
Source:: AICPA – Tax