John Bannen and Kristin Occhetti write about the factors to consider when advising a surviving spouse on portability, beginning:

Both at the planning stage and at the death of the first spouse, an estate planner must consider what role, if any, the ability to use the estate tax exemption of the first to die should play.

To read more, see The DSUE Coin Flip | Estate Planning content from WealthManagement.com.

Posted by Lewis J. Saret, Co-General Editor, Wealth Strategies Journal.