By Sea Sitka is a year-round port of call for the Alaska Marine Highway System (1-800-642-0066, www.dot.state.ak.us/amhs/). These state-operated ferries provide an extraordinary opportunity to navigate the Inside Passage at a leisurely pace.
Spouses in community property states are generally entitled to take all community property at death, and half in the case of divorce. If the husband inherited the property, or took title to it before the marriage, for example, the wife would not automatically be entitled to a share of it.
For example, if in 2007/08 the first married spouse (or civil partner) to die were to leave Â£120,000 to their children and the rest of their estate to their spouse, there would be no inheritance tax due at that time and Â£180,000 or 60% of the nil-rate band would be unused.