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QuarkXPress(R) 7.3
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ship interests owned by a deceased spouse for purposes of calculating the surviving spouse’s elective share entitlemment discounts for lack of marketabbilit and lack of control are “not precluded.” The majority of the court suggested “general contours of guidannce for consideration on remand, including consideration of the balance to be struck between the policy behind the elective share and the legitimate aim of reducing valuation for estate tax purposes. Three justices concurred, taking strong...

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