Current Estate Planning Topics - Marital Deduction Pitfalls: Part II
Dickinson, Martin B., Jr.
Dickinson, Martin B., Jr.
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Abstract
This article addresses the deduction for marital transfers under the United States estate tax. This is by far the most important deduction under the estate tax, and loss of the deduction can be very damaging to families. This article supplements a prior article on the same subject, describing an additional 15 common errors that can disqualify a transfer, possibly resulting in a very substantial estate tax liability.
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Full-text available at SSRN. See link in this record.
Date
1991
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Research Projects
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Citation
Dickinson, Martin B. Jr., Current Estate Planning Topics - Marital Deduction Pitfalls: Part II, 13 J. AGRIC & TAX L. 82 (1991).