To obtain the benefits of portability, estates must file Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, even if the estateâs total assets are below the $5 million (2011) or $5.12 million (2012) exclusion amount.epending on how Congress acts, it is conceivable that portability could continue but the estate of the surviving spouse could be subject to a much lower exclusion and higher rates than the current 35% and therefore an even greater tax liability, especially if the portability election is not made.
Drawing In and Processing Air: How the Structures of the Lower Respiratory System Work The lower respiratory system, or lower respiratory tract, consists of the trachea, the bronchi and bronchioles, and the alveoli, which make up the lungs.t extends from the bottom of the larynx down behind the sternum, until it branches into smaller tubes, the bronchi. During inhalation, air filtered and warmed by the upper respiratory system passes from the pharynx and larynx into the trachea, then down to the bronchi and into the lungs.
In humans the anatomical features of the respiratory system include airways, lungs, and the respiratory muscles. Molecules of oxygen and carbon dioxide are passively exchanged, by diffusion, between the gaseous external environment and the blood. This exchange process occurs in the alveolar region of the lungs.