Articles

Portability Elections Must Be Timely and Complete to Preserve Access to DSUE

Portability can be one of the most valuable estate-planning tools for married couples — but it only works if it’s done correctly, completely, and on time. Recent cases and IRS guidance continue to reinforce a critical point: 👉 If a portability election is late, incomplete, or improperly filed, access to the Deceased Spousal Unused Exclusion (DSUE) can be permanently lost. This article explains what portability is, why it matters, and how easily families can lose it if deadlines or filing requirements are missed.