Portability can save families millions in estate taxes — yet most people don’t even know it exists. At our law firm, helping clients file for portability has become a cornerstone of our estate planning practice, and for good reason: it’s one of the simplest, most powerful tools to protect generational wealth.
Estate planning isn’t just about deciding who gets what — it’s also about making sure your family keeps as much as possible of what you’ve built. That’s why our law firm works closely with surviving spouses to file for portability — a crucial step that many overlook, but that can preserve millions in estate tax savings down the line.
Here’s why we do it — and why it matters.
What Is Portability?
Portability allows a surviving spouse to inherit their deceased spouse’s unused federal estate tax exemption — known as the Deceased Spouse’s Unused Exclusion (DSUE). In 2025, that exemption is $13.99 million, meaning a married couple can potentially shield up to $27.98 million from estate taxes.
But here’s the catch: portability must be elected by filing IRS Form 706, even if no estate tax is owed. And if you miss the deadline (now within 5 years of death under current IRS rules), the opportunity is lost forever.
Why We File for Portability So Often
At our firm, we believe in planning for the long term. Many clients may not be subject to estate taxes today, but with the federal exemption set to drop in 2026 — possibly by half — more estates could become taxable than ever before.
Here’s why we recommend and help file for portability for so many clients:
- It’s a risk-free way to protect future wealth
Filing preserves the DSUE, even if your estate is under the exemption now. If your wealth grows — or tax laws change — you’ll be glad you kept that exemption. - It’s simple, but time-sensitive
The process is technical, but not complicated when handled correctly. We’ve built systems to file accurately and efficiently, so it’s seamless for our clients. - The cost of filing is minimal compared to the savings
Filing Form 706 now could save your heirs millions in future estate taxes — a huge return on a modest investment in legal and accounting fees. - It aligns with our goal: protecting families
Estate taxes can erode wealth intended for children, grandchildren, or charitable causes. Portability helps us fulfill our mission to build and preserve legacies.
Real Results for Real Families
We’ve helped hundreds of clients file for portability — some immediately after a spouse’s death, and others just in time under the extended 5-year rule. In each case, we helped:
- Secure the full DSUE amount
- Avoid potential IRS challenges with precise filing
- Integrate portability into broader estate and tax plans
For many clients, it’s the difference between an estate that’s taxed and one that passes tax-free to future generations.
Is It Right for You?
You should strongly consider filing for portability if:
- Your spouse passed away within the last 5 years
- You didn’t file an estate tax return at the time
- Your estate might grow in value
- You want to plan ahead for the exemption drop in 2026
Conclusion:
Portability is one of the best-kept secrets in estate planning — and one of the easiest ways to preserve family wealth. Our law firm files for portability because it works. It protects families. It saves money. And it prepares our clients for whatever changes the future brings.
If your spouse has passed away, or you’re unsure whether portability was elected, contact us today. We’ll help you understand your options — and file the paperwork that could save your family millions.
Schedule a consultation and let’s secure your legacy — the smart way.
