Current Estate Planning Topics - Marital Deduction Pitfalls: Part II
Issue Date
1991Author
Dickinson, Martin B., Jr.
Type
Article
Is part of series
Current Estate Planning Topics - Marital Deduction Pitfalls;Part II
Version
http://ssrn.com/abstract=2011243
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Show full item recordAbstract
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.
Description
Full-text available at SSRN. See link in this record.
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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).
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