During 2013, it is possible for a surviving spouse to have an exclusion amount of as much as $10.5 million.

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Quizplus · Accepted Answer

This statement is true. In 2013, the estate tax exclusion amount for a surviving spouse is $5.25 million. However, the surviving spouse may also use any unused portion of their deceased spouse's exclusion amount, which in 2013 was also $5.25 million, bringing the total exclusion amount for the surviving spouse to $10.5 million.

During 2013, It Is Possible for a Surviving Spouse to Have