Pursuant to a law passed in December, the District of Columbia's exemption from estate tax shall equal the Federal exemption from estate tax, or currently, $11,200,000 per person. Unlike the Federal law, D.C. does not allow for a deceased spouse to inherit any unused exemption from estate tax (referred to as “portability”). Therefore, if a D.C. decedent dies, any unused exemption from D.C. estate tax is lost.
