What estate planners should know about portability

09/10/2011 | CPA Insider

CPA/PFS Martin Shenkman and attorney Steve Akers explain how trusts can help maximize benefits for surviving spouses under current tax law. Planners should also consider how the Tax Relief Act's portability provision will affect exemptions for surviving spouses who remarry. The death of a second spouse could cancel any exemptions from the first spouse, they write.

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