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.
Estate Taxes at the State Level. States that collect an estate tax of their own also allow for unlimited marital deductions. In states that allow for a state-only QTIP election through the use of an ABC Trust plan, the A trust and the C trust are QTIP trusts that qualify for the state unlimited marital deduction.