Katz, Look & Onorato, P.C. enjoys a truly outstanding reputation as a tax, estate planning and estate administration law firm in Colorado. The firm’s mission is to practice law with professionalism, integrity and personal service.

New Revenue Procedure

December 06, 2022

The Internal Revenue Service recently issued Revenue Procedure 2022-32 to extend a surviving spouse’s deadline to file Form 706 to make the portability election to the fifth anniversary of the deceased spouse’s death.  The election allows the deceased spouse’s unused exclusion amount to be passed to the surviving spouse so it is not wasted.  If […]

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