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

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A bypass provision, also known as a credit shelter trust, is often used in estate planning for married couples to maximize their estate tax exemptions. It allows the decedent's estate to take advantage of the unused portion of the estate tax exemption of the first spouse to die, which can reduce or eliminate estate taxes on the couple's combined assets. However, this provision only applies if the decedent's estate is taxable. The unified credit is a federal tax credit that can be used to offset estate tax liability, but it is only available for taxable estates. Therefore, in order to use a bypass provision and the unified credit to reduce estate taxes on a married couple, the decedent's estate must have a taxable value.

A Bypass Provision in a Will Requires a Decedent to Have