MLchartDataset catalogue

Predeceased spouse

Term · Law · MLC-T-LAW-003836

A spouse who has died before the surviving spouse. This status is relevant in estate planning and tax law, particularly concerning the portability of the deceased spousal unused exclusion (DSUE) amount for federal estate tax purposes. The DSUE amount can be transferred to the surviving spouse, potentially reducing their future estate tax liability.

Table 1. Record
IdentifierMLC-T-LAW-003836
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-003836",
  "term": "Predeceased spouse",
  "field": "Law",
  "definition": "A spouse who has died before the surviving spouse. This status is relevant in estate planning and tax law, particularly concerning the portability of the deceased spousal unused exclusion (DSUE) amount for federal estate tax purposes. The DSUE amount can be transferred to the surviving spouse, potentially reducing their future estate tax liability.",
  "url": "https://mlchart.com/terminology/law/predeceased-spouse/"
}

Record 3,864 of 5,441 in Law terminology (MLC-0107). Request the full dataset.