The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Act) contains new portability rules that can be particularly confusing if the surviving spouse remarries. With proper planning, however, the new couple can use techniques to transfer additional assets tax-free using the unused exemption from the original surviving spouseýs first marriage. This article includes detailed, specific examples that ýrun the mathý regarding how the rules work in various scenarios
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