Current Estate Planning Topics - Marital Deduction Pitfalls: Part Ii
13 Journal of Agriculture Tax and Law, Vol. 13, p. 82, 1991
9 Pages Posted: 26 Feb 2012
Date Written: February 25, 1991
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.
Suggested Citation: Suggested Citation