Summary — In Estate of Rowland v. Commissioner, the Tax Court held that estate tax returns filed solely to elect portability must still be complete and properly prepared. Even when no estate tax is ...

The estate plan worked perfectly, so why does the family still need an attorney? The answer lies in the details.

The task of settling an estate goes beyond distributing heirlooms and property. It delves into the complexities of the tax world. When a person passes away, the assets they leave behind, collectively ...

One of the provisions made the estate tax exemption, which was set to sunset after 2025, permanent, and even increased it to ...

Forbes contributors publish independent expert analyses and insights. Matthew F. Erskine is a trusts and estates attorney. The new year 2026 or straightforward concept. number 2026 written on the road ...