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​​​​© 2019 by Lara Sass & Associates, PLLC 

 

The information contained on this website is provided for informational purposes only and should not be construed as legal advice on any subject matter.  If you wish to discuss the topics addressed on this website, or other estate planning issues, please contact Lara Sass & Associates, PLLC.

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July 26, 2017

The Internal Revenue Service recently issued a revenue procedure, Rev. Proc. 2017-34, which provides a simplified method to obtain an extension for making a late or missed portability election.  A portability election allows a surviving spouse to effectively inherit th...

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