Making The IRS Portability Election Simpler

By Keri Brown and Benjamin Cohen-Kurzrock · August 11, 2017, 2:21 PM EDT

On June 10, 2017, the IRS released Revenue Procedure 2017‑34, 2017‑26 I.R.B. 1282, which provides "ordinary millionaires" (i.e., people with a gross estate and adjusted taxable gifts below the "basic exclusion amount,"...

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