Answer:
Option D. Portability Rule
Explanation:
The Portability rule says that if the estate tax exemption was not fully utilized at the time of the other spouse's death then the rule allows the surviving spouse to use the remainder unused estate tax exemption if left unused. So basically this rule gives the person maximum chance to obtain the benefit of utilization of estate tax exemptions.
The model is called SELECTIVE OPTIMIZATION WITH COMPENSATION.
Selective optimization with compensation is a method for successful aging which involves maximizing one's gains while one minimizes the impacts of losses that accompany aging.
