Portability of Exemptions

4 Pages Posted: 5 May 2008

See all articles by Wendy C. Gerzog

Wendy C. Gerzog

University of Baltimore - School of Law


Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited marital deduction in 1981. This article explains portability, including the recent Senate testimony urging its adoption.

Keywords: portability, estate tax, exemptions, bypass trust, credit shelter trust, marital deduction, generation skipping transfer tax

Suggested Citation

Gerzog, Wendy C., Portability of Exemptions. Tax Notes, Vol. 119, No. 5, 2008. Available at SSRN: https://ssrn.com/abstract=1129203

Wendy C. Gerzog (Contact Author)

University of Baltimore - School of Law ( email )

1420 N. Charles Street
Baltimore, MD 21218
United States
410-837-4522 (Phone)

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