The concept of DSUE comes from a simplification that was enacted when the estate tax was turned back on by legislation in 2010. The unlimited marital deduction allows any amount left to the surviving spouse to be free of estate tax - the entire estate, if that is what you want. This is a matter that moderate millionaires need to consider if they are surviving spouses of people who died after 2010, where no estate tax return was filed. Remember it is not your current net worth, but what your date of death net worth might be. There may well be a premium on estate tax preparation in December.

Source: Forbes June 11, 2017 01:52 UTC