![A collection of old stock certificates](https://www.thompsoncoburn.com/images/default-source/blogs/stock-certificates.jpg?sfvrsn=72635fea_0)
When a married person dies and passes assets outright or in a qualifying trust to the surviving spouse, those assets receive a new basis and are not subject to estate taxes. Under current tax laws, this provides a unique estate planning opportunities through unused exemptions and marital trusts. READ MORE