When it comes to the estate tax, 2010 was an unusual year. The estate tax was repealed for most of 2010. But on December 17, 2010, President Obama signed a law that reinstated the estate tax ...

The new Part 6 of the draft Form 706 states that a decedent with a surviving spouse elects portability of the DSUE amount, if any, by completing and timely filing the Form 706. No further action is ...

In planning for the estate of a surviving spouse, the availability of the unused gift and estate tax exemption of his or her deceased spouse can be important, and particularly so with the impending ...

The American Institute of CPAs has written a letter to the Internal Revenue Service asking the IRS to extend the due dates for filing the estate tax form for last year and this year and for a new form ...