marital deduction

• Marital deduction

• Marital deductions

• 26 CFR 20.2044-1 - Certain property for which marital deduction was previously allowed.

• Code of Federal Regulations - Title 26: Internal Revenue

• Commentary: How a State Marital Deduction Savings Clause 'Saved the Day'

Many attendees at the Heckerling Institute on Estate Planning are leaders in their state bars and wield influence over state estate planning and probate laws. This column will hopefully illustrate the value of well-considered state laws in protecting the marital deduction - even in cases of poor drafting. We all know some people will draft their own estate plans. We also know some attorneys will draft estate plans without adequate knowledge of the federal tax laws. We even know that competent attorneys sometimes make mistakes with the intricacies of drafting to qualify for the estate tax marital and charitable deductions. The results can be calamitous for innocent surviving spouses and/or charities, if, for example, a plan fails to properly qualify for the marital or charitable deductio...

• Lawyers USA
• January 03, 2008

• 26 CFR 20.2056(b)-5 - Marital deduction; life estate with power of appointment in surviving spouse.

• Code of Federal Regulations - Title 26: Internal Revenue

• 26 CFR 25.2523(e)-1 - Marital deduction; life estate with power of appointment in donee spouse.

• Code of Federal Regulations - Title 26: Internal Revenue

• 26 CFR 20.2056(b)-4 - Marital deduction; valuation of interest passing to surviving spouse.

• Code of Federal Regulations - Title 26: Internal Revenue

• Qualifying a marital deduction trust as an eligible S shareholder.

The marital deduction permits the estate of the spouse who dies first to claim an estate tax deduction for property passing to the surviving spouse if...

• The Tax Adviser
• Vol. 39 Nbr. 8, August 2008

• 26 CFR 20.2056(b)-1 - Marital deduction; limitation in case of life estate or other “terminable interest”.

• Code of Federal Regulations - Title 26: Internal Revenue

• 26 CFR 20.2056(b)-6 - Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.

• Code of Federal Regulations - Title 26: Internal Revenue

• 26 CFR 20.2056(d)-3 - Marital deduction; effect of disclaimers of pre-January 1, 1977 transfers.

• Code of Federal Regulations - Title 26: Internal Revenue

• 26 CFR 20.2056(a)-1 - Marital deduction; in general.

• Code of Federal Regulations - Title 26: Internal Revenue