Implementing "Portability" of a Deceased Spouse's Unused Exclusion Amount

One of the most important changes under the Tax Relief Act of 2010 is the addition of “portability” for unused estate tax exclusions of married couples.  Portability is a major shift in estate tax law.  I have drafted an article to explain this new concept, and to provide examples of how it is implemented.  Click here to read the full article.