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Gerzog: Portability of Exemptions

Wendy Gerzog (Baltimore) has posted Portability of Exemptions, 119 Tax Notes 509 (5/5/08), on SSRN.  Here is the abstract:

Portability of estate tax exemptions has been called the best estate tax planning idea for a surviving spouse since the unlimited marital deduction in 1981. This article explains portability, including the recent Senate testimony urging its adoption.


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