Linda Hirschson, a shareholder at Greenberg Traurig, and Shifra Herzberg, an associate at the firm, write that estate portability seemingly simplifies estate planning, since it permits a decedent to transfer her entire estate to her surviving spouse free of federal estate tax by operation of the marital deduction without fear of wasting her federal estate tax exemption, but it also raises a number of questions.
Estate Portability: Use It or Lose It?
New York Law Journal
September 17, 2012
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