March 15, 2017

So much of estate planning has focused on protection of the "non-taxable threshold" - otherwise known as a "credit shelter trust".  In Massachusetts, that trust is usually limited to $1,000,000.  In families where the first spouse passed away prior to the increase in t...

March 3, 2017

"Portability" of a decedent's unused federal estate tax exemption refers to the election to add the exemption of a "first to die" spouse that is not needed to reduce federal estate tax to zero to the surviving spouse's federal exemption.  Availing the surviving spouse...

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August 1, 2017

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