A bypass provision in a will requires a decedent to have a taxable estate in order to use an applicable credit to reduce total estate taxes on a married couple.

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A bypass provision is also known as a credit shelter trust or a family trust. It is designed to use the applicable credit to reduce estate taxes on the estate of the first spouse to die. The bypass provision allows the deceased spouse to use their applicable credit against their estate tax liability. However, in order to use the credit, the decedent must have a taxable estate. If the estate is not taxable, the applicable credit cannot be used and the bypass provision will not be necessary.

A Bypass Provision in a Will Requires a Decedent to Have