There are many complexities in the estate tax system, but two opportunities for reducing taxes will impact most people. First, the unlimited marital deduction eliminates estate tax on all assets passing to your surviving spouse. There is no dollar limit on the deduction. However, it must be used correctly to avoid bumping the survivor’s estate into a higher tax bracket. Second, the unified credit eliminates estate or gift taxes on up to $600,000 of assets passing to anyone ot