Title
p+pJulAug05-Final3
By
QuarkXPress: pictwpstops filter 1.0
Description
The Constitutionality of Decoupling By Daniel B. EvansPROBATE& PROPERTY JULY/AUGUST 2005 23 The year 2004 marked the end of the federal estate tax credit for state death taxes, and the end of any state death tax in those states that have relied exclusively on a “pick-up tax” equal to the federal credit allowed. Seventeen states, however, are “decoupled” and will continue to impose a tax based on the state death tax credit as it existed under the Internal Revenue Code that was in force at the...

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