November 14, 2012
Article on Federal Portability
Sharon L. Klein (Managing Director and Head of Wealth Advisory) recently published her article entitled Guidance Just Issued From New York Regarding Federal Portability...No "706 Lite" for New York Estates and IRS Posts Revised Draft 2012 Gift Tax Return. The abstract from the article is available below:
The New York State Department of Taxation and Finance has just issued TSB-M-12(4)M - New York State Reporting Requirements for Certain Estates Making a Federal Portability Election, and the IRS has posted a revised draft Form 709.
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