The DSUE Coin Flip

The DSUE Coin Flip

Factors to consider when advising a surviving spouse on portability

Both at the planning stage and at the death of the first spouse, an estate planner must consider what role, if any, the ability to use the estate tax exemption of the first to die should play.1 An estate may be so large that the deceased spouse’s exemption should be used to create a credit shelter trust that will allow assets to appreciate and accu

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