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Portability

Final Regs modify and clarify earlier guidance on deceased spousal unused exclusion amount

Final Regs modify and clarify earlier guidance on deceased spousal unused exclusion amount

Preamble to TD9725, 06/12/2015; Reg. § 20.2001-2, Reg. § 20.2010-1, Reg. § 20.2010-2 , Reg. § 20.2010-3, Reg. § 25.2505-1, Reg. § 25.2505-2 IRS has issued final regs that provide guidance on the estate and gift tax applicable exclusion amount, in general, as well as on the requirements for electing portability of a deceased spousal […]

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IRS Finalizes Regs on Gift/Estate Tax Portability Election

IRS Finalizes Regs on Gift/Estate Tax Portability Election

Preamble to TD9725, 06/12/2015; Reg. § 20.2010-1, Reg. § 20.2010-2, Reg. § 20.2010-3 , Reg. § 25.2505-1, Reg. § 25.2505-2 Click here for TD 9725, 06/12/2015. IRS has issued final regs that provide guidance under Code Sec. 2010 and Code Sec. 2505 on the estate and gift tax applicable exclusion amount, as well as on […]

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Dec. 31, 2014 is deadline for portability for small estates of pre-2014 decedents

Dec. 31, 2014 is deadline for portability for small estates of pre-2014 decedents

Rev Proc 2014-18, 2014-7 IRB 513 Pursuant to Rev Proc 2014-18, 2014-7 IRB 513 issued earlier this year, estates of decedents who died before Jan. 1, 2014, that fall below the dollar threshold for having to file an estate tax return, and that want to elect to take the estate tax portability exclusion, can get […]

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IRS provides extension for small estates that want portability

IRS provides extension for small estates that want portability

In Revenue Procedure 2014-18, 2004-7 IRB, IRS has provided a procedure under which estates of decedents that died before Jan. 1, 2014, that fall below the dollar threshold for having to file an estate tax return, and that want to elect to make the estate tax portability exclusion, can get an automatic extension of time […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney