"Portability" is a federal estate tax device which provides (1) that any unused estate tax exclusions transfers to the surviving spouse and (2) the surviving spouse is able to use the remaining amount of exclusion for their estate.
South Dakota Estate Planning - What is "Portability"?
About Swier Law Firm's Estate Planning & Probate Practice Group
- Estate Planning: Wills & Living Trusts
- Legacy Planning
- Family-Owned Businesses & Farms
- Powers of Attorney & Living Wills
- IRA & Retirement Planning
- Asset Protection & Business Planning
- Special Needs Planning
- Trust Administration & Probate
- Financial Planning
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