The IRS issued a revenue procedure (Rev. Proc. 2022-32) Friday that allows estates to elect “portability” of a deceased spousal unused exclusion (DSUE) amount as much as five years after the ...

Drafting marital agreements between individuals who are on their second (or more) marriage can be difficult, especially if children are involved as well. In general, prior to drafting the marital ...

Editor’s note: Today the DataPortability Project announces PortabilityPolicy.org – the result of a 16 month effort that it hopes the industry will embrace. This guest post explains what a Portability ...

A common financial mistake married farm couples make occurs when the first spouse dies, and the surviving spouse fails to “elect portability.” It’s a process by which any unused federal gift or estate ...

Spencer Williams is president and CEO of Portability Services Network, a retirement industry-led utility dedicated to the industry-wide adoption of auto portability. He is also the founder, president ...

The digital automatic portability network of the nation’s six largest recordkeepers is now live, with Alight Solutions, Vanguard and Fidelity all onboarding plan sponsors. The Portability Services ...

This article is co-authored with Sam Himel (NYU Law). A number of commentators and policymakers have argued recently for regulatory measures to reduce the power of dominant technology platforms in the ...

In the telecom world, number portability has long been a reality. You can switch mobile providers without losing your phone number — a change that radically transformed the industry. It made switching ...