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Full-Text Articles in Law
Elaine Hightower Gagliardi On Treasury Transforms The Portability Election: Making The Dsue Amount A Reliable Planning Tool, Elaine H. Gagliardi
Elaine Hightower Gagliardi On Treasury Transforms The Portability Election: Making The Dsue Amount A Reliable Planning Tool, Elaine H. Gagliardi
Faculty Journal Articles & Other Writings
With the issuance of temporary regulations, Treasury pulls back the cloak of uncertainty and reveals a portability election that proves to be relatively dependable and a useful planning tool. The temporary portability regulations,1 issued June 15, 2012, remove the “now you see it, now you don’t”2 quality of the deceased spousal unused exclusion (“DSUE”) amount as enacted by Congress. With a sleight of hand, Treasury rewrites the plain wording of the statute to eliminate uncertainty. The temporary regulations provide a clear path for avoiding loss of the DSUE amount on remarriage. The regulations allow donors to make gifts without fear …
Bettr Section Committee To Recommend Modified Version Of Uniform Trust Code, E. Edwin Eck
Bettr Section Committee To Recommend Modified Version Of Uniform Trust Code, E. Edwin Eck
Faculty Journal Articles & Other Writings
This article outlines a proposed modified version of the Uniform Trust Code for Montana and notes several advantages and benefits Montanans would receive if the version is adopted by the Montana Legislature.