For married couples, a deceased spouse's unused federal gift and estate tax exemption can be preserved through portability. But it's possible only if an executor makes a valid election by timely and properly filing a federal estate tax return. This article explains portability and how it helps protect wealth from estate taxes.

The nature of some businesses and some organizations requires employee attendance at certain meetings and training sessions. In such instances, staff members need to know when their attendance is required. And, of course, employees need to know if they will be paid. For sample policy language to consider, continue reading.

Retirement and medical expenses aren't necessarily a good mix for you or your retired employees if the company's pension plan pays defined benefits. Health care costs can take a chunk out of the plan's payments without offering any offsetting tax benefits. A 401(h) plan, however, could be the answer. Continue reading.

Can you deduct the cost of a facelift? How about "Lasik" eye surgery or the cleaning solution for contact lenses? Some of the procedures that pass muster with the IRS may surprise you. Take a look at a chart with eligible and not-eligible medical expenses. There are some unusual qualified expenses that might allow you to get a tax break.