Joint Tenancy with a Noncitizen Spouse: An Estate and Gift Tax Guide for the Perplexed
Miriam A. Goodman
PROBATE& PROPERTY JANUARY/FEBRUARY 2002 41 The problem with federal estate and gift tax rules governing joint tenancies with a noncitizen spouse is that their complexity is way out of proportion to the frequency with which most practitioners confront them. (Throughout this article, the term “joint tenancy” is used to denote a joint tenancy or a tenancy by the entirety with a right of survivorship.) These rules feature the resurrection of “principles” of repealed Code sections, whose numbers have...