EFTA Document EFTA01448421

where the deceased spouse's estate is under the exclusion amount or the disposition to the surviving spouse is outright, it still has nuances and unanswered questions. Also, if a married couple wants to do generation-skipping planning for their descendants, they must actively use the GST exemption of the first spouse to die, or that exemption will die with her. To sum up. The ever-increasing $5.25 million exclusion and GST exemption are real game changers - along with portability - and will