UNLIMITED MARITAL DEDUCTION
Unlimited Marital Deduction is a provision that enables a person to move unlimited amounts of assets to his or her spouse at any given time, even in the event of death of transferor, that is free from tax. The provision is in effect in United Estate and Gift Tax Law. As a tool to preserve the estate, unlimited marital deduction can also be divided among living spouses and still free from estate and gift tax liabilities.
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