Planning for ‘Portability’ of the Estate Tax Exemption

Life & Health Advisor published the article “Planning for ‘Portability’ of the Estate Tax Exemption”, by Russell Towers, in March 2015. This article looks at how planning for the portability of any unused estate tax exemption has changed since the American Taxpayer Relief Act of 2012 (ATRA) was enacted.
To read more download a PDF of the whole article here or read it online.