“DSUE” It or Lose It! Replacing the Portability Election Scheme with Mandatory Portability of the Deceased Spouse’s Unused Exclusion Amount

dc.creator	Brehm, Christopher P.
dc.date.accessioned	2022-06-16T14:24:45Z
dc.date.available	2022-06-16T14:24:45Z
dc.date.issued	2016
dc.description.abstract	First, this comment will discuss the enactment of portability, as well as the applicable Internal Revenue Code and Treasury Regulation provisions that govern portability, including the requirements to make the election. Second, this comment will discuss the differences between a traditional estate plan versus a portability plan. Third, this comment will explore the current problems the surviving spouse faces under the current portability election scheme. And finally, this comment will propose not only to eliminate the portability election in favor of making portability of the DSUE amount mandatory but to also impose a new filing requirement for surviving spouses in order to compute the DSUE amount.	en_US
dc.identifier.citation	9 Est. Plan. & Cmty. Prop. L. J. 1	en_US
dc.identifier.uri	https://hdl.handle.net/2346/89519
dc.language.iso	eng	en_US
dc.publisher	Estate Planning and Community Property Law Journal	en_US
dc.subject	Portability election	en_US
dc.subject	Mandatory portability	en_US
dc.subject	DSUE	en_US
dc.subject	Deceased spouse’s unused exclusion	en_US
dc.title	“DSUE” It or Lose It! Replacing the Portability Election Scheme with Mandatory Portability of the Deceased Spouse’s Unused Exclusion Amount	en_US
dc.type	Article	en_US

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