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Elizabeth A. Male, Esq., CPA

Estate Planning and Administration

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Blog posts June 2017

The IRS is now giving small estates a streamlined method to make late portability elections.

They must file the 706 by the later of January 2, 2018, or the second anniversary of death, and include this statement at the top of the form:  "Filed Pursuant to Rev. Proc. 2017-34 to Elect Portability Under Section 2010(c)(5)(A)."  This relief is only for those estates that aren't otherwise requir…

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Nancy Pelosi says.........

"If you ever had any doubt that democrats consider your money theirs, Nancy Pelosi just erased that. According to her, if you are “allowed” to keep the money you earn, that’s really stealing from poor people who didn’t earn it..."  --Brian Anderson

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2 Blog Posts