Marital Deductions - Introduction

The Internal Revenue Code gives an unlimited gift and estate tax deduction for all transfers to a spouse whether made during life or death. This means that anyone may give or leave their entire estate to the surviving spouse without gift or estate taxes.

This deduction is deducted from the adjusted gross estate passing to the surviving spouse. It is one of the easiest ways to transfer property to a surviving spouse and avoid (postpone) paying estate taxes. Requirements & Qualifying Transfers


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