Forbes: Married Couple’s Guide to the New Estate Tax Law, by Deborah L. Jacobs:

Questions and answers on the new $10 million per couple federal estate tax break.

Wills, Trusts & Estates Prof Blog: Answers to Married Couples’ Questions About New Estate Tax Law, by Gerry Beyer (Texas Tech):

• Does [portability] help me if my spouse died years ago?
• Does portability apply to lifetime gifts as well as assets that pass through an estate plan?
• Is portability automatic?
• Is the amount that’s portable adjusted for inflation?
• Can I use my exemption instead to provide for children from a previous marriage?
• Is this a subject that should be covered in prenuptial agreements?
• Does portability also apply to the exemption from generation-skipping transfer tax?
• Do I still need a bypass trust?
• Is portability here to stay?