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.
What is Verification. Verification is the proof we need to decide if you are eligible for benefits. We will tell you what we need proof of, but the type of verification you provide is up to you. For example, if we needed proof of who you are, you could provide us a driver's license, a birth certificate, or a passport. Any of these items would prove to us who you are.