For a while, although you may wind up significantly increasing the total estate tax payable on your spouse's death. You can pass all your property-in whatever form or amount-to your spouse (as long as that spouse is a U.S. citizen), completely free of any federal estate tax.1) the assets you have left tax-free to your spouse are all taxed when your spouse later dies-at higher brackets. Your surviving spouse would have to remarry and give his/her entire estate to the new spouse in order to get another unlimited marital deduction.