The 2017 Tax Cuts and Jobs Act became law on December 22, 2017, with most provisions becoming effective on January 1, 2018. Some provisions are permanent, while others expire. Most significant for gift and estate tax purposes is the temporary doubling of several exemptions.
Portability has been part of federal estate tax law since 2011. The portability election allows a de[..]
Investment assets acquired from a decedent receive a new income tax basis equal to their fair market[..]
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