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Unlimited Marital Deduction
E Integrating Marital Deduction and Uniﬁed Credit
9 other sections not shown
aﬁer aﬂer allocation amount annual exclusion annuity apply assets beneﬁciaries beneﬁt Comr Conﬂicts Crummey death taxes decedent decedent’s death decedent’s estate deﬁned determined direct skip discount donee spouse donor election EPTL estate tax purposes estate tax retum exercisable fair market value Federal estate tax ﬁduciary ﬁled ﬁrst spouse ﬁxed generation-skipping transfer tax giﬁ giﬂ tax gift tax gift tax return grantor GST exemption income tax inﬂation irrevocable lapse lead trust lifetime limited marital deduction Misc MRPC Nassau County partnership payable payment power of appointment premium present interest principal prior property subject property transferred provides Q-DOT Q-TIP trust QPRT QTIP qualiﬁed qualify remainder interest requirements residence rules Section signiﬁcant skip person speciﬁc spouse’s death spouse’s estate Surr surviving spouse taxable distribution taxable estate taxable gift taxable termination tennination terminable interest transferor transferred property trust instrument uniﬁed credit unitrust valuation York County