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Estate Tax › Revenue Procedure 2016-49

Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.
Williams Mullen

IRS Provides Guidance on QTIP and Portability Elections

Williams Mullen on

The Treasury and the IRS can cross off another project from their joint priority guidance plan. IRS Revenue Procedure 2016-49, effective as of September 27, 2016, settles an issue arising when both QTIP and portability...more

BCLP

The Choice Is Now Yours

BCLP on

The recent issuance of Rev. Proc. 2016-49, which modifies and supersedes Rev. Proc. 2001-38, now puts the taxpayer in the driver’s seat. Recall that in Rev. Proc. 2001-38, the Service was providing relief for the surviving...more

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