Extended Time to Make Estate Tax Portability Election

Extended Time to Make Estate Tax Portability Election

We have encountered a few situations where clients believe to have missed their opportunity to take advantage of the surviving spouse’s “portability” election to transfer a deceased spouse’s unused estate tax exclusion to the surviving spouse. The IRS is simplifying the process to remedy the situation. Note that this development can be especially advantageous to … Continue reading Extended Time to Make Estate Tax Portability Election

San Francisco Court Update: Source Indicates All Commissioners and 100 Clerks to be Laid Off

San Francisco Court Update: Source Indicates All Commissioners and 100 Clerks to be Laid Off

Massive layoffs face the San Francisco Superior Court and it appears Clerks and Commissioners will be hit very hard.  I first related Ari Burack’s article on the Dire situation forecast for San Francisco Superior Court here.  I then passed on the Court’s press release on this matter here. In what is becoming an unexpected series on this … Continue reading San Francisco Court Update: Source Indicates All Commissioners and 100 Clerks to be Laid Off