“DSUE” It Or Lose It! Replacing The Portability Election Scheme With Mandatory Portability of the Deceased Spouse’s Unused Exclusion Amount

Christopher P. Brehm

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Articles

Vol. 9, Issue 1, 2016

December 01, 2016 CDT

“DSUE” It Or Lose It! Replacing The Portability Election Scheme With Mandatory Portability of the Deceased Spouse’s Unused Exclusion Amount

Christopher P. Brehm ,

portability
deceased spouse
exclusion
tax
estate planning
mandatory portability
IRS
income tax

ccby-4.0

Photo by ron dyar on Unsplash

Estate Planning Journal

Christopher P. Brehm, “DSUE” It Or Lose It! Replacing The Portability Election Scheme With Mandatory Portability of the Deceased Spouse’s Unused Exclusion Amount, 9 Estate Planning Journal 1 (2016).