Tag Archives: DSU
IRS Issues Final Regulations for Estate Tax Portability Elections
On June 12, 2015 — nearly 3 years after issuing temporary regulations — the IRS issued spousal portability election final regulations (read TD 9725 at the Federal Register here). The final regs don’t vary significantly from the temporary regs, but they do serve as an excellent reminder that spousal portability will be permanently waived… Read More »