If the filing threshold has been met, or in other words, if, independent of the portability election, the estate is required to file an estate tax return based on the total value of the gross estate and adjusted taxable gifts, no extension of time to elect portability is available and Revenue Procedure 2017-34 does not apply.
Verification is the process of assuring that the product satisfies the conditions before work starts. Validation is the process of assuring that the product meets the specified requirements at the end of the development phase. In other words, to make sure the product is designed in accordance with customer's requirements.
Validation is a way of communicating that the relationship is important and solid even when you disagree on issues. Validation is the recognition and acceptance of another person's thoughts,feelings, sensations, and behaviors as understandable.Self-validation is the recognition and acceptance of your own thoughts, feelings, sensations and behaviors as understandable. Learning how to use validation effectively takes practice.alidation doesn't mean agreeing or approving. When your best friend or a family member makes a decision that you really don't think is wise, validation is a way of supporting them and strengthening the relationship while maintaining a different opinion.