Portability After the Final Regulations
An Instant Briefing from June 2015 Release of the Final Regulations
On June 16, 2015, the IRS released the final regulations pertaining the Portability.
If you have clients (or prospective clients) with sizable income from interest, dividends, rents, capital gains or royalties, you can become a “hero” and their most talked-about advisor.
The IRS has now issued its Final Regulations, effective June 12, 2015, and it appears that this new tax is far more complex than originally thought.
To help you navigate through this maze and to understand how you should be advising your clients on the issue of Portability now that the final regs have been issued, we have enlisted the help of nationally renowned CPA and tax expert, Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished), CGMA.
He has put together a very special and very timely briefing entitled “Portability Under the Final Regulations: A 30-Minute Instant Briefing”. During this timely presentation, Bob will cover…
- How to Successfully apply for and obtain 9100-3 relief for late portability elections
- Effect of Portability Election on Application of Proc. 2001-38-Future Guidance Expected
- Good News for Non-Citizens with QDOT elections
- Statute of Limitations on the audit of the first spouse’s 706
- Final Regulations Allow a surviving spouse who becomes a U.S. citizen after the death of the deceased spouse to take into account the DSUE amount of such deceased spouse as of the date such surviving spouse becomes a U.S. citizen
- Balancing income tax with the estate tax
You will receive an audio recording of the 30-minute briefing, along with over 100 pages of handout materials, including a copy of the final regs, to help you and your practice.