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TREAS/IRS RIN: 1545-BK74 Publication ID: Fall 2013 
Title: Portability of Deceased Spousal Unused Exclusion Amount to Surviving Spouse 
Abstract: This notice of proposed rulemaking by cross-reference to temporary regulations relates to the portability of the deceased spousal unused exclusion (DSUE) amount as enacted by section 303 of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Public Law 111-312 (124 Stat. 3296, 3302 (1997)). The proposed regulations provide guidance to married individuals on the ability to transfer or "port" the DSUE amount of the first spouse to die to and for the benefit of the surviving spouse in determining the surviving spouse's unified credit amount. The proposed regulations also provide guidance to a surviving spouse on the application of the DSUE amount to lifetime transfers and transfers taking effect at death. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 20   
Legal Authority: 26 USC 2010(c)    26 USC 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  06/18/2012  77 FR 36229   
NPRM Comment Period End  09/17/2012 
Final Action  02/00/2014 
Additional Information: REG-141832-11 Drafting attorney: Karlene M. Lesho (202) 622-3090 Reviewing attorney: James F. Hogan (202) 622-3090 Treasury attorney: Catherine Hughes (202) 622-9407 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BK90 
Agency Contact:
Karlene M. Lesho
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4111,
Washington, DC 20224
Phone:202 317-6859
Fax:202 317-4644

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