A decedent's unused unified transfer tax (UTT) credit can be used by his or her:

Name: A decedent's unused unified transfer tax (UTT) credit can be used by his or her:
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A decedent's unused UTT credit can be used by their surviving spouse through a process called "portability." This allows the surviving spouse to add the decedent's unused UTT credit to their own and potentially pass on more assets without being subject to federal estate or gift taxes.

A Decedent's Unused Unified Transfer Tax (UTT) Credit Can Be