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Vol. 9, Issue 1, 2016December 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
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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).
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