New Estate-Planning Opportunity for the Recently Widowed
Feb 27, 2014
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By Michael Kitces, MSFS, MTAX, CFP, CLU, ChFC
The IRS has opened a window through the end of the year for the retroactive portability of the estate tax exemption for any spouse who died in the past three years, including spouses in newly recognized same-sex marriages. But they must file in 2014 to go back and get the exemption.