What you leave for your wife is not subject to estate tax.

However, whatever you leave for your children is if the total FMV exceeds the threshold. One thing you have to know is that you cannot totally disinherit your spouse, regardless which state you are in, I believe. This means if you devise a will to leave all your assets to someone other than your spouse, your surviving spouse will have the right to take his or her elective share according to state intestacy laws.

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• Thank you! -kawai123- ♀ (0 bytes) () 10/22/2009 postreply 12:37:53