Electing Portability - Federal Estate Tax Exemption
https://www.thebalance.com/federal-estate-tax-exemption-3505658
Sep 21, 2021 · Aside from increasing the estate tax, gift tax, and generation-skipping transfer tax exemptions to $5,000,000 for 2011 and $5,120,000 for 2012, this law introduced the concept of “portability” of the federal estate tax exemption between married couples. Also, on January 2, 2013, the American Taxpayer Relief Act ("ATRA" for short) was signed ...
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