(IRS provides automatic extension of time through December 31, 2014, for decedents' estates without filing requirement to elect portability of deceased spouse's unused exclusion amount for benefit of surviving spouse; relief applicable to estates of decedents dying from January 1, 2011 through December 31, 2013; relief applicable to same-gender "marriages" in states where such unions recognized legally or are allowed; extension is applicable to estate that has already filed a timely estate tax return irrespective of whether portability election made; no application to deadline for filing refund claim for gift or estate taxes paid by surviving spouse or executor because portability election not made; no provision made for non-executor surviving spouse to make election - choice remains with executor; to make election, return for year of death should be used with notation in red made at top as follows: "Portability Election Based on Rev. Proc. 2014-18").