Last Writes

Khloé Kardashian is a television personality whose life, along with that of her famous family, has played out before millions of viewers. On an episode of “The Kardashians,” she said her instructions require her nails to be done weekly if she is ever in a coma because people would be visiting her. A weekly manicure may not be part of everyone’s plan, but Kardashian’s unusual request makes an important point: your instructions can address more than whether you want a particular medical procedure. In Pennsylvania, an advance health care directive may be a living will, a health ...

When evaluating a future spouse, most people consider personality, interests, and whether they can agree on what to watch without scrolling for 45 minutes. Estate planning attorneys may add one more item to the list: Does this person have a DSUE?

A DSUE, pronounced D-S-U-E, is a deceased spousal unused exclusion amount. Every person has a federal estate and gift tax exemption—the amount they can transfer during life or at death without paying federal estate or gift tax. If a married person dies without using the full exemption, the unused portion may be transferred to the surviving ...