Finanse publiczne · 18/06/2012

Temporary Regulations on Deceased Spousal Unused Exclusion Amount Portability

The IRS has released temporary regulations providing guidance on the estate and gift tax exclusion amount and the rules for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse, effective for married couples where the first spouse to pass away died on or after January 1, 2011.