Exemption Portability, Deceased Spouse's Unused Election (DSUE), Estate Planning and Probate Tax Planning, ATRA,
by Jeremiah H. Barlow, JD | Trusts and Estates Law Faculty, WealthCounselAs estate planners, we are all very familiar with the concept of portability. However, since 2010 when it was...
ATRA, American Tax Payer Relief Act of 2012 (ATRA), Estate Planning and Probate Tax Planning, Capital Gains Tax,
by Matthew T. McClintock, JD | Vice President of Education, WealthCounselIn Part I of this series, we looked at fiduciary income tax. The other “new death tax” we must consider...
Basis, Tax Planning, ATRA American Tax Payer Relief Act of 2012 (ATRA), Clayton Election, NING Trust, DING Trust,
by Jeremiah H. Barlow, JD | Trusts & Estates Law Faculty, WealthCounselBefore the American Taxpayer Relief Act’s (ATRA) enactment in 2013, estate planning attorneys focused primarily on how to avoid...