When the first spouse dies, then any unused applicable exclusion is lost and cannot be used.

Name: When the first spouse dies, then any unused applicable exclusion is lost and cannot be used.
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The unused portion of the deceased spouse's applicable exclusion amount can be transferred to the surviving spouse through a provision called "portability," allowing the surviving spouse to use it in addition to their own exemption.

When the First Spouse Dies, Then Any Unused Applicable Exclusion