ESTATE TAX

Notice 2012–21, page 450. This notice grants to qualifying estates a six-month extension of time for filing an estate tax return (Form 706) to elect portability of an unused exclusion amount provided that qualifying estates file a request for an extension (Form 4768) within 15 months of the decedent’s death. A qualifying estate is the estate of a person who died, survived by a spouse, during the first half of calendar year 2011, and whose gross estate has a fair market value that does not exceed $5 million. With the

Finding Lists begin on page ii.