SALT & Pepper

  • Potent Portability?

    With the Tax Relief Act of 2010, Congress allowed a deceased spouse to transfer his unused estate tax exclusion to his surviving spouse - what practitioners call "portability". Now that tax day for the first year with portability has passed, it's worth taking a look back at some of the opportunities and perils this has opened up for estate planning.
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  • Surprise! Marital Deduction Only Applies to Transfer to a Spouse


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  • Which Will?

    That is, in Illinois, when someone dies leaving what appears to be multiple documents purporting to be the will of the decedent, which one do you file with the Clerk of the Circuit Court of the proper county pursuant to 755 ILCS 5/6-1?
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About HMB Law

Welcome to HMB's SALT & Pepper blog. As the title suggests, this blog tracks important and emerging issues, trends and developments that affect our clients not only in State and Local Tax (SALT) but also in other disciplines and industries. This blog is designed to be a helpful resource. We hope our readers will find it practical, insightful and valuable.

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