Portability is where the surviving spouse can use the amount of federal estate tax exclusion that their deceased spouse left unused at their death. Portability has been part of the law since 2011, though it was temporary until 2013.
About John D. Laughton, Estate Planning & Elder Law Attorney
Mr. Laughton is an estate planning and elder law lawyer in his 40th year of law practice. He is committed to your peace of mind and solving your problems by providing personalized legal services in a highly ethical, professional, solution oriented, and cost effective manner.