The widow of a decedent may add the decedent's remaining lifetime exclusion to her lifetime exclusion only if the estate executor makes an irrevocable election.

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This statement refers to the concept of portability in U.S. federal estate tax law, where a surviving spouse can add any unused federal estate tax exclusion of the deceased spouse to their own, provided the executor of the deceased's estate files an estate tax return electing portability in a timely manner.

The Widow of a Decedent May Add the Decedent's Remaining