Portability Election — Locking In Your Spouse's Estate Tax Exemption
Portability is an election — it must be made on a timely-filed Form 706, even if no estate tax is owed.
Federal estate tax exemption is portable between spouses, but only when the first-to-die's estate files Form 706 electing portability. The 2026 exemption is generous, but the 2025 sunset creates real risk if portability is skipped.
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