Portability: The New Estate Plan Modality

Portability: The New Estate Plan Modality

Help clients understand how to best use the deceased spouse’s unused exemption amount


An idea long bandied about in tax circles1 was that of a spousal carryover of the applicable exemption of a deceased spouse (deceased spouse’s unused exemption amount (DSUEA)).  Congress finally implemented this idea, albeit temporarily, in 2011 and 2012.2 Philosophically and mathematically, portability brings to f

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