Portability- Great Idea, But Full of Planning Problems
dc.contributor.author | Harl, Neil | |
dc.contributor.department | Iowa State University Digital Repository | |
dc.date | 2018-02-19T05:33:27.000 | |
dc.date.accessioned | 2020-06-29T22:56:38Z | |
dc.date.available | 2020-06-29T22:56:38Z | |
dc.date.embargo | 2017-11-29 | |
dc.date.issued | 2011-09-16 | |
dc.description.abstract | <p>The enactment of “portability”<strong>1 </strong>in the Tax Relief Act of 2010<strong>2 </strong>has met with widespread approval, particularly among those who tend to procrastinate in their estate planning efforts. For individuals (and couples) who simply did not get around to restructuring asset ownership after marriage or who harbored a deep reluctance to leave the other spouse with enough property to achieve a rational tax result over both deaths, the enactment seemed to be a good move.</p> | |
dc.identifier | archive/lib.dr.iastate.edu/aglawdigest/vol22/iss18/1/ | |
dc.identifier.articleid | 2096 | |
dc.identifier.contextkey | 11173417 | |
dc.identifier.s3bucket | isulib-bepress-aws-west | |
dc.identifier.submissionpath | aglawdigest/vol22/iss18/1 | |
dc.identifier.uri | https://dr.lib.iastate.edu/handle/20.500.12876/3576 | |
dc.source.bitstream | archive/lib.dr.iastate.edu/aglawdigest/vol22/iss18/1/AgLawDigest_v22n18_01.pdf|||Fri Jan 14 17:50:50 UTC 2022 | |
dc.subject.disciplines | Agricultural and Resource Economics | |
dc.subject.disciplines | Agricultural Economics | |
dc.subject.disciplines | Agriculture Law | |
dc.subject.disciplines | Public Economics | |
dc.title | Portability- Great Idea, But Full of Planning Problems | |
dc.type | article | |
dc.type.genre | article | |
dspace.entity.type | Publication | |
relation.isJournalIssueOfPublication | 6842ce28-484b-4f83-a798-6efd0031b259 | |
relation.isOrgUnitOfPublication | d2bcee6c-7cba-4fa7-bd11-543354ce7b1b |
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