For taxpayers who died between January 1, 2011, and January 2, 2016,
estate executors now have until January 2, 2018, to elect portability by filing an estate tax return with a special notation on the top of the form that it is filed pursuant to Revenue Procedure 2017 - 34.
Not exact matches
You are
now dealing with the
executor of Aunt Irma's
estate, who may be 1) a greedy relative who sees the «gift» as an investment for which the
estate is entitled to a substantial piece of your business, 2) a local
estate lawyer whose main purpose in life is to squeeze as many assets out of the
estate as possible so as to maximize their fees, or 3) someone even worse.
Member - At - Large Membership JOIN
NOW Established literary agents and editors; heirs,
executors or trustees of the
estates of deceased authors; or attorneys and accountants representing authors; or publicists or other publishing professionals.
Now that portability is permanent, it's possible for the
executor of a deceased spouse's
estate to transfer any unused exemption to the surviving spouse without creating a trust.
She's the
executor of the
estate of Felix Gonzalez - Torres, which she
now co-represents with David Zwirner Gallery.
When writing a will, select an
executor,
now called an
Estate Trustee, who is trustworthy and very organized.