Finanse publiczne · 16/06/2015

Final Regulations on Deceased Spousal Unused Exclusion Amount Portability

The IRS has released final regulations providing guidance on the estate and gift tax applicable exclusion amount and the rules for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse, effective for estates of married decedents dying on or after January 1, 2011.