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Marital Deduction: Unlimited Tax-Free Transfers Between Spouses

By Imperialpedia Staff

The unlimited marital deduction allows spouses to transfer unlimited amounts of property to each other during life or at death without incurring federal gift or estate taxes, provided both spouses are U.S. citizens.

Strategic Considerations

While the marital deduction provides immediate tax benefits, it may result in a larger taxable estate when the surviving spouse dies. Advanced planning strategies like A-B trusts can help optimize the use of both spouses' exemptions.

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