Concerning the Federal estate tax deduction for asset transfers to a surviving spouse:

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The Federal estate tax deduction allows for a deduction for life insurance proceeds paid to a surviving spouse, regardless of the gender of the spouse. This is part of the unlimited marital deduction provision, which does not discriminate based on the sex of the spouses or the form of their legal marital relationship following the Supreme Court's decision in United States v. Windsor (2013) and subsequent rulings.

Concerning the Federal Estate Tax Deduction for Asset Transfers to a Surviving