predecease

v. die before someone else, as "if my brother, Harry, should predecease me, his share of my estate I give to his son, Eugene."

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* Specifically list items of personal property you want particular individuals to have upon your death if you predecease your spouse, and what other dispositions you would make if your spouse predeceases you.

Death and taxes: control what you can

If no exemption is allocated on a timely filed gift tax return and the child predeceases the parent, a GSTT of $2,200,000 would occur as a result of the parent's death.

Beware not allocating the GSTT exemption on a gift tax return - a trap for the unwary

If the transferor predeceases the transferee by two years or less, the credit to the transferee's estate is the full amount of the calculated credit (Sec.