text: A Quick Glance at Portability
  A surviving spouse may take advantage of the "portability" of an estate tax exemption to use a dead spouse's unused gift and estate tax exemption. Additional benefits include tax deferrals, and the unnecessary need for estate equalization. These benefits positively impact retirement benefits. Despite the number of advantages, sometimes deferring to portability over trust techniques such as a bypass trust can cause you to miss potential benefits.
  See Elizabeth I. Liu, Portability Helps Preserve Retirement Benefits, Wealth Strategies, Nov. 28, 2013.
  http://lawprofessors.typepad.com/trusts_estates_prof/2013/12/a-quick-glance-at-portability.html
  Estate Tax, Gift Tax, Income Tax, Non-Probate Assets | Permalink
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  From the original article "If you leave retirement benefits to a credit shelter trust, however, the funds will have to be distributed sooner and some of the benefits of tax deferral will be lost."
  My question would be how much is "some" this seems like quite a bit of gymnastics to try and save "some" taxes. Sure if there are enough zeros maybe but for the average person would trying to implement something like this be worth the savings in the end?