Are you relying on the portability provision of the Tax Relief Act of 2010? Portability is the ability to transfer a decedent spouse’s estate tax exclusion to the surviving spouse to save money on federal estate taxes. This feature expires December 31, 2012 as part of the “fiscal cliff.” You can still preserve the decedent spouse’s estate tax exclusion without portability – if an estate planning attorney includes a credit shelter trust in your will or revocable living trust.