Current Estate Planning Topics - Marital Deduction Pitfalls: Part I

Journal of Agriculture Tax and Law, Vol. 12, p. 363, 1991

10 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. The author describes 14 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 I (February 25, 1991). Journal of Agriculture Tax and Law, Vol. 12, p. 363, 1991, Available at SSRN: https://ssrn.com/abstract=2011241

Martin B. Dickinson (Contact Author)

University of Kansas - School of Law ( email )

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

Do you want regular updates from SSRN on Twitter?

Paper statistics

Downloads
24
Abstract Views
374
PlumX Metrics