topic Estate Tax Portability in Retirement tax questions

Estate Tax Portability

docholiday — Tue, 24 Feb 2026 06:51:53 GMT

My wife and I have net worth of $15M. If she dies before me, would her estate be able to transfer (portability) her Estate Tax Exemption amount to me? Is all of the $15M community property? Would her Estate Tax only report her community number property half? Is there any benefit to how the $15 M is registered? (eg only $1M is registered in her name or jointly with me).

Re: Estate Tax Portability

Anonymous_ — Wed, 26 Jul 2023 18:50:05 GMT

You really do need to consult with legal counsel experienced in estate planning issues.

Portability, in general, is available but not automatic (it typically requires filing a 706, which is beyond the capability of most).

Please consult with legal and or tax professionals in your state.

See https://www.avvo.com/estate-planning-lawyer.html