Are Iguanas Friends or Foes?

We recently went to St. Thomas and saw lots of iguanas. Before we left, I had a client tell me she had lived many places where there were lots of iguanas and she didn't like them. Prior to that time, I had only seen them at a distance in Mexico, so I thought they were interesting. It was exciting to watch them, because I had never seen them in the wild.

When we got to St. Thomas, our room had a balcony that overlooked the arriving cruise ships. It was a beautiful view and in the grass below the balcony, there were eight iguanas. It was interesting to watch them walk around and eat grass and leaves. At night they slept in the small trees. The novelty added to the fun of being on vacation.

Read more about Leigh's time with iguanas on her blog.

Should you elect portability?

If your spouse died in 2011, 2012, 2013 or 2014, you can elect portability on an estate tax return. For a person with a surviving spouse who dies after January 1, 2011, the unused unified credit available to that person can be used for gift or estate tax purposes by the spouse. The due date for the portability exemption has been extended to the end of 2014. Internal Revenue Code Section 2010 allows the surviving spouse to use the deceased spouse’s unused exclusion amount. This section provides that an election to use this deceased spousal unused exclusion amount must be made by the executor of the estate on an estate tax return that is filed within the time required by law.

• Bert Hayslip
• Brian Freundt
• Tom Black
• John Norman
• Mike Wright
• Bob Nelson