Tax Clauses to Die For
Daniel B. Evans
Pay a l l taxe s from the re s idue Tax Clausesto Die forBy Daniel B. Evans a direction in a will that all death taxes shall be paid from the residue of the estate an example of malpractice per se? Before you snort and turn the page, consider the large number (and potentiia value) of the assets that might be included in the gross estate for federal estate tax purposes in accordance with the Internal Revenue Code (“Code”) even though the assets do not pass under the will: • revocable trusts, as...