Write an article based on this "Understand the transfer rule. Understand the implications of the standard estate tax deduction. Take advantage of the estate portability rule."

Article:
If a surviving spouse is the heir, there is no applicable federal estate tax as long as the spouse is a U.S. citizen. If a surviving spouse is not a U.S. citizen, do some estate planning to leave a special trust to the spouse. However, the estate will be taxed once the surviving spouse dies. The first $11.4 million of an estate is exempt from taxation. That means that if the value of your estate was $15.4 million, only the second $4 million is subject to taxation. A rule that went into effect in 2010 makes it possible for one spouse to transfer any unused lifetime estate exemption to the other spouse when they pass away. This means that your spouse can benefit from your exemption upon your death without you having to transfer part of your estate to them. In order to benefit from this rule, you must file an estate tax return, even if your estate isn’t taxable. If you don’t file a return, your spouse won’t be able to use your unused exemptions. Alternatively, you could transfer some of your estate to your spouse, and that amount would be exempt from taxation upon your death. This is not usually necessary if you use the portability rule, however.