A Summary, a Checklist, and a Chart of Marital Deduction Formulas
Sebastian Grassi
By Sebastian V. Grassi Jr. PROBATE& PROPERTY JANUARY/FEBRUARY 2005 33 When planning a marital deduction estate plan for a married couple, a practitionner’ “one size fits all” type of maritta deduction funding formula clause may not always be the most effective formula for dividing and distributing the client’s estate. Informal surveys conducted by marital deduction commenttator indicate that many, if not most, estate planning practitioners tend to favor one or two “tried and true” types of...