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B New York State
Estate Administration 47
Qualiﬁcation for Marital Deduction
13 other sections not shown
aﬁer allocation annual exclusion annuity apply assets beneﬁciaries beneﬁt Comr Conﬂicts Crummey powers death taxes decedent’s death decedent’s estate deﬁned direct skip donee spouse donor election EPTL estate tax purposes estate tax rates estate tax retum fair market value Federal estate tax ﬁduciary ﬁled ﬁrst spouse ﬁxed generation-skipping transfer tax giﬁ tax gift tax retum grantor gross estate GST exemption included income tax insurance trust irrevocable lapse lead trust lifetime limited marital deduction Misc MRPC Nassau County outright payable payment power of appointment premium present interest principal prior property subject provides Q-DOT Q-TIP trust QPRT QTIP qualiﬁed qualify remainder interest residence rules Section signiﬁcant skip person speciﬁc spouse’s estate Surr surviving spouse survivor tax marital deduction tax savings taxable distribution taxable estate taxable gifts taxable termination terminable interest transferor trust instrument trust property uniﬁed credit unitrust valuation York County York estate tax