Portability-only plan
Survivor inherits outright; executor elects deceased spousal unused exclusion (DSUE) on Form 706. Listed for comparison — not a trust type.
| Facet | Detail |
|---|---|
| Also called | DSUE election, portability plan |
| A-B / A-B-C role | Alternative to B trust for federal exclusion only |
| When created | N/A — no bypass trust |
| Revocable | Survivor owns assets outright or in own RLT |
| Primary purpose | Simplicity; preserve first spouse's unused federal exclusion |
| Uses estate exclusion | First exclusion via DSUE at survivor's death — dollar amount frozen, not growth |
| Key tradeoff | Simple vs no IL portability; appreciation in survivor's estate; lost if survivor remarries and second spouse dies |