deceased spouse's unused exemption amount

TRUIRJCA amended Section 2010(c) to allow the estate of a decedent who is survived by a spouse to make a portability election. This election allows the surviving spouse to use the "deceased spouse's unused exemption amount" for transfers during life and at death. The portability election applies to estates of decedents dying after December 31, 2010, if such decedent was survived by a spouse. The portability provisions under Section 2010(c) were scheduled to expire on January 1, 2013; however, ATRA made portability permanent.