English to Portuguese Law/Patents Law (general)

If the parties are married at the death of the first of the parties to die, the first spouse to die shall leave written instructions that directs his or her Portability Executor to elect to transfer to the surviving spouse the "deceased spousal unused exclusion amount", if any. Such written instructions shall direct the Portability Executor to undertake all procedures, whether statutory, regulatory, administrative or otherwise, to effect such election, which may include, but is not limited to, the fililng of a U.S. Estate (and Generation Skipping Transfer) Tax Return, Form 706.