The Section 2519 Portability Solution

The Section 2519 Portability Solution

This strategy may be the ideal plan for all married couples, regardless of their wealth level


The new portability provisions,1 which permit a surviving spouse to inherit the unused estate tax exemption of his deceased spouse, were supposed to make estate planning easier. Instead, they’ve only made it more difficult. Many couples are better off having the first spouse to die create a traditional

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