Reformed trust didn't qualify for marital deduction.

Autor: Madden, Robert E., Hayes, Lisa H.R.
Zdroj: Estate Planning; Jul98, Vol. 25 Issue 6, p271, 4p
Abstrakt: Focuses on the decision rendered by the Ninth Circuit of the United States Tax Court on the case of the Estate of Rapp which involve a question on marital trust taxation. Details on the case; Analysis on the decision of the court.
Databáze: Supplemental Index