On July 8, 2022, the IRS issued a revised Revenue Procedure, Rev. Proc. 2022-32, providing for a late portability election to qualifying estates. The new procedure extends the time period in which the simplified method to make a late portability election can be filed. Rev. Proc. 2022-32 allows the simplified method to be used on or before the fifth-year anniversary ...

Workplace burnout has become a significant concern in recent years. The COVID-19 pandemic has changed the working world’s expectations on how to prevent and address workplace burnout. The flexibility of working from home and employees reassessing their idea of a work-life balance has left employers that are unwilling to adapt, in the dust. The phenomena of the “Great ...

Who will care for your pet after you die? Can you appoint a guardian for your pet? Who will pay for your pet’s care?  If you have a pet, these are questions you ...