trusts and estates outline - NYU Law
Rule: A person is the surviving spouse of decedent if there was no divorce decree or binding (on a judge) settlement of marital property between the parties.
Estate Tax | Internal Revenue Service
The Estate Tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at
The CPAs Guide to Financial and Estate Planning - Vol 3
The transferors revocable trust and her marital trust contributed over the marital deduction, and the available unified credit can avoid all estate