A New Tax Break for Married Couples

A New Tax Break for Married Couples - WSJ.com > Markets > Your Money > Tax Report (JEH: Overview of final regulations on federal transfer tax portability rules (the fundamental aspects of which were enacted in 2010 and made "permanent" in 2012), along with "crucial caveats," such as filing a federal estate tax return, IRS Form 706, after the first spouse's passing in order to make the portability election)