This document discusses the concept of portability in estate planning, using the example of a married couple, John and Abby, to illustrate how they can utilize portability to minimize estate taxes. It explains the strategy of using disclaimers and trusts to optimize tax benefits and protect their children's inheritance.
doj/DataSet10/EFTA01448419.pdf
{"title":"Portability and Estate Planning for John and Abby","key_people":["John","Abby"],"document_date":"2013-07-01","document_type":"correspondence","key_locations":["New York"],"document_subtype":"memo","key_organizations":["IRS"]}