The purpose of the marital deduction is to defer any estate tax liability until the second spouse dies.

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The purpose of the marital deduction is to allow the unlimited transfer of assets between spouses without incurring any estate or gift tax liability. The estate tax liability is deferred until the second spouse passes away and the assets are transferred to someone else, such as children or other heirs.

The Purpose of the Marital Deduction Is to Defer Any