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The surviving partner could bring a claim against their partner's estate if insufficient financial provision has been made for them.
The Young Adult's Guide to Surviving Dorm Life" unravels how to deal with different types of roommates, such as neat freaks and slobs.
For both income tax and estate tax purposes, the selection of the surviving spouse usually provides the most tax deferral opportunities.
Add up the total number of surviving moths of each color.
This article examines some situations in which a surviving spouse's dual role as fiduciary and beneficiary can be particularly tricky, such as electing portability of the decedent's unused applicable exclusion amount, the use of disclaimers post-mortem, tax elections (such as QTIP elections), and the petition for certain statutory entitlements under Florida law.
5 chance of surviving strikes many as counterintuitive.
Outright transfer--passes property directly to the surviving spouse.
The VA failed to implement a 1997 change in law which resulted in some surviving spouses not receiving the veteran's compensation or pension payment for the month of death.
Rather, it shifts to how the surviving spouse may maintain the same income generation and quality of life when his or her spouse dies.
2044, under which the assets transferred to a QTIP trust on the first spouse's death are included in the surviving spouse's estate, as long as the latter had a qualifying income interest for life, even if he or she had no power or control over the trust property.
If the surviving spouse has included all of the income on their returns and there would be no change in the overall tax, then the IRS would not require these returns to be filed.
Under IRC section 2056(a), an estate may claim a marital deduction for property passing to the surviving spouse.