Paying State Death Taxes from the Marital Share
Daniel B. Evans
54 PROBATE & PROPERTY � SEPTEMBER/OCTOBER 2007 In a previous article on death tax clauses (Daniel B. Evans, Tax Clauses to Die For, Prob. & Prop. 38, July/Aug. 2006), I included a sample tax clause that directed the payment of all state death taxes from the “nonmarital” share of the estate when the estate plan divided the estate into shares, one part intended to qualify for the marital deduction and one part (usually a “credit sheltte trust” based on the federal estate tax unified credit...