portability
The portability of the estate tax exemption allows a survivng spouse to use the unused portion of the federal estate tax exemption of their deceased spouse and add it to her/his own exemption when she/he later dies.
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The portability of the estate tax exemption allows a survivng spouse to use the unused portion of the federal estate tax exemption of their deceased spouse and add it to her/his own exemption when she/he later dies.