Robert Keebler on Rev. Proc. 2014-18 (Plus Free PDF Download)

From the Desk of Robert S. Keebler, CPA, MST, AEP (Distinguished).

Rev. Proc. 2014-18 provides the procedures for filing a late 706 to obtain portability. This procedure will be a real “lifesaver” for an executor who missed the filing requirement.

Rev. Proc. 2014-18 also provides a simplified method for the executor of an estate for a spouse in a same sex marriage who died before DOMA was ruled unconstitutional to obtain an extension of time to file for “portability.”

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