Did our AI summary help? It enables the insured person to change insurance providers without losing certain benefits, such as waiting periods and continuity of coverage. The concept of portability ...

The ability for a deceased spouse’s estate to transfer, or “port,” its unused estate tax exemption to the surviving spouse can be a powerful transfer tax planning tool. However, despite its potency ...

High-performance atomic clocks are typically confined to highly controlled lab environments and rely on extensive, bulky infrastructure, which limits their portability. Amidst growing motivation for ...

Metaplanet is set to raise up to 21 billion yen ($137 million) through the issuance of new shares and a series of stock acquisition rights via a third-party allotment. The Tokyo-based bitcoin (BTC) ...

More than 317,000 employees stopped working for the federal government in 2025, according to the Office of Personnel Management, giving a glimpse into how much the nation's largest employer has ...

A practical solution would be to allow homeowners with mortgages guaranteed by Fannie Mae or Freddie Mac to transfer their existing loans to new primary residences of equal or greater value. Mortgage ...

The Tax Court denied an estate’s claim of a deceased spousal unused exemption (DSUE) amount, holding that the decedent’s predeceased spouse’s estate did not make a valid portability election (i.e., an ...

One day a couple months ago, in the middle of lunch, I glanced at my phone and was puzzled to see my colleague Ash Roy calling. In and of itself it might not have seemed strange to get a call from Ash ...

The Social Security payroll tax includes a 6.2% tax paid by both employees and employers. Workers will pay Social Security payroll taxes on up to $184,500 in earnings in 2026. Individuals who have ...

Dave Gray, executive vice president of Enterprise Solutions at Empower, leads integration across Workplace Planning and Advice and Empower Personal Wealth, driving growth through expanded workplace ...

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 ...

Forbes contributors publish independent expert analyses and insights. Ashley L. Case, J.D., LL.M., writes about tax and estate planning. Estate and gift taxation in the United States may be on the ...