January 01, 2001

Drafting 101: Don't Lose the Marital Deduction (2001, 15:01)

Drafting 101: Don't Lose the Marital Deduction

Probate and Property, January/February 2001, Volume 15, Number 1

By John J. McCreesh IV

Although most estate planners regard qualifying for the marital deduction as a fundamental technique, every year there are several cases, letter rulings and revenue rulings in which the IRS challenges the availability of the marital deduction.  

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