Gregory L Matalon

September 09, 2022 | New York Law Journal

The IRS has just changed the timeframe for filing a late portability election for federal estate tax purposes. This is extremely important to those who did not timely file a federal estate tax return (Form 706) when the first spouse died.

By Robert S. Barnett and Gregory L. Matalon

7 minute read

January 28, 2022 | New York Law Journal

Many wealthy families completed gifting plans in 2021 to use the increased BEA, and will need to report taxable gifts on a Federal Gift Tax Return—Form 709.

By Gregory L. Matalon and Erik M. Olson

8 minute read

September 10, 2021 | New York Law Journal

Since changes to the tax law remain unknown, it is worth considering making gifts while the increased exemptions exist and before gifting techniques become limited.

By Gregory L. Matalon

8 minute read