What's one practical tip for securing a late portability election under the simplified method on Form 706 without tripping common pitfalls? Based on a case you've handled, which single document or phrasing was decisive?

To secure a late portability election using Form 706, the estate representative should promptly submit a complete and accurate estate tax return, along with a detailed statement requesting the election. A crucial element is the "declaration of portability," which must state the intent to elect portability, include the decedent's name, Social Security number, and date of death, and affirm that the election benefits the surviving spouse. This helps avoid common pitfalls related to inadequate information for IRS compliance.