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Elaine Gagliardi on Deceased Spousal Unused Exclusion Amount

Planning necessary to achieve full use of both spouses' applicable exclusion amount depends upon whether estates of decedents are able to take advantage of the deceased spousal unused exclusion amount. In this Analysis, Elaine Gagliardi discusses estate planning to use both spouses' applicable...

Williams Mullen: Understanding Portability of Unused Spousal Exclusion: Avoiding the "sue" in DSUEA

BY: JOHN H. TURNER, III & JEFFREY D. CHADWICK Background to Portability. While the estate tax has been in force for many years, most estates have remained exempt from the tax due to an "applicable exclusion amount" that shelters a certain amount of a person's assets from estate...