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When B dies, B's estate tax base would be $12,612,000, calculated as shown in the table "B's Net Estate Tax Liability With Marital Trust.
Where there is a blended family situation, it is not unusual to see the plan benefits first allocated to the marital trust.
Here we examine the role that dispositional humility may play in marital trust.
In Letter Ruling 201636022, the taxpayer had died, and the authorized representatives of the taxpayer's estate requested an extension of time to sever a marital trust into two subtrusts, a GST-exempt trust and a GST-nonexempt trust.
Paula Priamos's Inside V tests the limits of marital trust, sanity, and lawfulness in a narrative that is both shocking and gripping.
20) On the other hand, the TPT credit has been allowed in numerous situations when the lifetime income for the transferee spouse is less certain than under a marital trust.
14 July 2015 - An Article 6 Marital Trust created under a Jerry Zucker Revocable Trust has purchased 985,200 common shares of Canadian fluid management technologies company Titan Logix Corp.
The definition of income for a trust under IRC section 643(b) requires that state law rules applicable to the determination of income be considered in determining a spouse's income interest in a marital trust.
BANKING AND CREDIT NEWS-February 9, 2015-Article 6 Marital Trust purchases shares of Canlan Ice.
Emergency Estate Planning includes topics like the durable power of attorney for assets, medical power of attorney, probate process flow chart, trust concepts and applications, personal property trust, living trust basics, credit shelter trust and marital trust concepts, living trust for spouse and other heirs, quit claim deed into trust, and many more important concepts of estate planning.
When the second spouse died, estate tax would be imposed on the A trust assets, plus the assets in a marital trust.
Locating equities in the marital trust (or surviving spouse's investments) should result in concentrating appreciation in the surviving spouse's estate where those assets can qualify for a step up in basis.