Marital portion

MARITAL PORTION. In Louisiana, this name is given to that part of a deceased husband's estate, to which the widow is entitled. Civil Code, 334, art. 55; 3 Mart. N. S. 1.

References in periodicals archive ?
43) In all of these questions, however, Boyett determined that for defined benefit pension plans, the higher salary earned after the cutoff date is nonmarital property when it is used to determine the marital portion of benefit.
An in-depth look at active effort in the appreciation of nonmarital assets
8 While Technical Advice Memorandum 9113009 had provided that a QTIP marital deduction would be denied if the non-QTIP portion of the estate were not funded with an amount equal to the face value of loans guaranteed by the decedent, it was withdrawn by Technical Advice Memorandum 9409018 which provided instead that the marital deduction would not be reduced by the entire unpaid balance of the guaranteed loans unless at the time of death it would appear that a default after the marital deduction were funded would be likely, that marital deduction property would be used to pay the entire unpaid balance of such loans, and that subrogation rights held by the marital portion would appear to be worthless.
Federal estate tax: general
The appellate court first determined that absent personal efforts by the wife, the increase in value of the nonmarital portion remained nonmarital but the increase in the marital portion is marital property.
Marital and nonmarital property: calculating reimbursements under the IMDMA
The amount of the marital portion could also swing wildly.
With taxes in flux, draft plans flexibly
In any event, the funding clause would also provide that the amount of any such marital portion should be reduced by any property includable in the estate that passes directly to the surviving spouse as a result of the grantor's death (e.
Chapter 24: Marital deduction and bypass--trusts
Dejesus argued that the marital portion of the stock plans should be determined using a time rule fraction similar to that used in the context of pension rights in Majauskas v.
STOCK OPTIONS AS MARITAL PROPERTY
Discount the goodwill value to reflect only the marital portion.
Business valuation for divorce
41) Had the proposed legislation passed, in a case such as Kaaa in which a mortgage on nonmarital property was paid down during the marriage with marital funds and said property had passively appreciated during the marriage, the marital portion of equity in the former marital home would have consisted of two components: paydown of the principal balance of the nonmarital mortgage and an equitable portion of the passive appreciation in the property.
The marital share of passive appreciation of nonmarital property: deconstructing Kaaa for a better solution
The marital portion is that which accrued after the marriage.
Premarital agreements need premeditation: before you draft a premarital agreement for a soon-to-be spouse, consider what you have to lose
First, if a management expense relates to assets allocated to another portion of the estate, payment of the expense from the marital portion will reduce the marital deduction; payment of the expense from the charitable portion will reduce the charitable deduction.
Significant recent developments in estate planning
More specifically, the courts were wrestling with how to value and properly determine the marital portion of retirement accounts.
A survey of significant QDRO case law in Florida
Thus, the value of the marital portion of the estate will be reduced.
Income in respect of a decedent: minimizing the double taxation
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