Dan Papajcik April 20, 2026 Tax Planning Portability Is Not Automatic, And One Mistake Can Zero It Out Dan Papajcik April 20, 2026 Tax Planning Portability can be the simplest way to preserve a married couple’s combined exclusion, but one Form 706 mistake can erase the DSUE amount. The most common failure is using simplified reporting when the estate plan requires real asset values.