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

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.

Suggested Citation

Dickinson, Martin B., Current Estate Planning Topics - Marital Deduction Pitfalls: Part Ii (February 25, 1991). 13 Journal of Agriculture Tax and Law, Vol. 13, p. 82, 1991, Available at SSRN: https://ssrn.com/abstract=2011243

Martin B. Dickinson (Contact Author)

University of Kansas - School of Law ( email )

Green Hall
1535 W. 15th Street
Lawrence, KS 66045-7577
United States

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