Martin Shenkman’s 2019 Heckerling Notes

February 4th, 2019

Reprinted from Steve Leimberg’s Estate Planning Email Newsletter January 2019 Over the course of many years, LISI has been delighted to provide members with Marty Shenkman’s notes from the proceedings […]

Relief for Missed Portability Elections

June 26th, 2017

1. Discussion. a. Portability was supposed to simplify the estate tax system. Prior to portability, if one spouse died, to secure that deceased spouse’s exemption required affirmative planning in most […]