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.
If the gross estate does not include the transfers to the spouse, no marital deduction applies. Although this seems to be a tempting planning strategy, it can be a double-edged sword: (1) the assets you have left tax-free to your spouse are all taxed when your spouse later dies-at higher brackets.Your surviving spouse would have to remarry and give his/her entire estate to the new spouse in order to get another unlimited marital deduction.1) the assets you have left tax-free to your spouse are all taxed when your spouse later dies-at higher brackets. Your surviving spouse would have to remarry and give his/her entire estate to the new spouse in order to get another unlimited marital deduction.