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.
Introduction to parts of the respiratory system and their function. Respiratory system consists of the organs that help to breathe. Respiration also known as breathing is the process which delivers oxygen from the external atmosphere to the body and removes the carbon dioxide from body and expels out.The main parts of the respiratory system and their functions are as follows.1  The nostrils.ronchi: The bronchi are the two air tubes that branch off of from the trachea and carry atmospheric air directly into the lungs. Lungs: The main organ of the respiratory system is lungs. Lungs are the site in body where oxygen is taken into and carbon dioxide is expelled out.