Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Monday, March 10, 2014

Article on Exploiting DSUE Portability

TaxRobert L. Moshman (Attorney, New York and New Jersey) recently published his article entitled, Exploiting DSUE Portability, The Estate Analyst (Feb. 2014). An excerpt from the article is below:

Should a portability election be filed for the estate of every first spouse to die? What if the joint marital estates are relatively small? Is there a downside to overreliance on portability? Let’s consider how the deceased spouse’s unused exemption (DSUE) impacts planning in several different scenarios and consider the latest IRS guidance on extensions for filing the election from Revenue Procedure 2014-18.


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