Portability of Exemptions
4 Pages Posted: 5 May 2008
Abstract
Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited marital deduction in 1981. This article explains portability, including the recent Senate testimony urging its adoption.
Keywords: portability, estate tax, exemptions, bypass trust, credit shelter trust, marital deduction, generation skipping transfer tax
Suggested Citation: Suggested Citation
Gerzog, Wendy C., Portability of Exemptions. Tax Notes, Vol. 119, No. 5, 2008, Available at SSRN: https://ssrn.com/abstract=1129203
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