Author Archives: Guest Writer
Estate Planning – Portability of the Tax Exemption
The 2010 Tax Act1 has made it possible, under specified circumstances, for the estate of a surviving spouse to make use of the unused estate tax exemption of his or her predeceased spouse, a concept referred to as portability of the applicable exemption amount. Some estate planners have suggested that portability makes it unnecessary to continue to draft estate plans that include credit shelter trusts. Continue reading
Posted in Articles, Estate & Tax Planning
Tagged Estate planning Portiability, portability
Leave a comment
Best Execution in ETFs, how much do you really pay?
***Originally published in the July 2011 edition of NAAIM’s “The Active Manager” By Scott Freeze.