predecease

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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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Absent this exception, a remainder beneficiary of a QTIP trust would not benefit from the predeceased parent rule if his or her parent is alive when the QTIP trust is established, but deceased when the income beneficiary's interest terminates.
Prop. regs on predeceased parent rule
The remaining interests in each asset were owned by a QTIP mast established by the decedent's predeceased wife.
Because the predeceased spouse's estate controlled the disposition of her assets, the assets had to be taxed as if they were controlled by her, meriting a fractional interest discount.
Recent developments in QPRTs and QTIPs
Of course, without the predeceased child rule, both trusts would have been subject to GST tax.
Formula! Formula! Formula!
The court observed that, although the taxpayer's children were in good health when she established the trust, the children nevertheless could have predeceased her.
Annual gift tax exclusion available for gifts to contingent beneficiaries
Along with her husband, she was predeceased by her granddaughter, Jennifer Gorham and two brothers, George and Gerald LaPenna.
Leonora Gorham
She was born in Quincy, MA to the late Jack and Sadie (Douglas) Barry and was predeceased by her beloved husband, Melvin H.
She leaves 31 grandchildren, great-grandchildren and great-great-grandchildren and was predeceased by her granddaughter, Jennifer Gorham and two brothers, George and Gerald LaPenna.
Leonora M. (Barry) Gorham, 85
Three brothers, Raymond, Rueben, Richard and a sister Luella all predeceased him.
Smith is predeceased by his first wife of thirty years, Lucy D.
George H. Smith, 90

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