Final regulations: Portability of deceased spousal unused exclusion amount

Portability of deceased spousal unused exclusion amount

The Treasury Department and IRS today released for publication in the Federal Register final regulations (T.D. 9725) under sections 2010 and 2505 on the estate and gift tax applicable exclusion amount and on the applicable requirements for electing portability of a deceased spousal unused exclusion (DSUE) amount to the surviving spouse and on the rules for the surviving spouse’s use of the DSUE amount.

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The regulations are effective June 12, 2015.

 

Read text of the final regulations [PDF 261 KB]

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