University of Baltimore Professor Wendy Gerzog analyzes issues arising when spouses die near in time to each other. Specifically examining the benefit of the first dying spouse forgoing the marital deduction to take advantage of the credit on prior transfers.
See "CAERING About the Credit for Prior Transfers," 2010 TNT 230-9 (November 1, 2010).
Posted by James G. Haskell, Senior Associate Editor, Wealth Strategies Journal.
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