The IRS has released a draft of the new estate tax form. From the article in the Journal of Accountancy:
The IRS posted a draft version of Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, on Friday. The draft form for the first time addresses portability of a deceased spouse’s unused estate and gift tax exclusion amount and provides a check box for the executor to opt out of electing portability of the unused portion. Draft instructions have not yet been posted.
If you have any comments on this draft, you can submit them at the IRS web page Comment on Forms and Publications, where you may make comments anonymously if you wish. You can also email the IRS at firstname.lastname@example.org.