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In blended family situations, careful consideration should be given to naming a surviving spouse as a fiduciary.
Under a "qualified terminable interest property (QTIP) trust," the surviving spouse must be entitled for life to all the income (see Q 863).
Outright transfer--passes property directly to the surviving spouse.
If EGC is properly applicable in contexts of moral equivalence, then you should give each A, B and C the greatest equal chance of surviving. If the greatest equal chance of surviving that you can give to each is .5, then EGC requires that you give A, B and C each a .5 chance of surviving.
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.
Bitton-Jackson's story is a heartwarming account of picking up the pieces of one's life after surviving almost total annihilation.
Rather, it shifts to how the surviving spouse may maintain the same income generation and quality of life when his or her spouse dies.
Treasury regulations section 20.2056(b)-5(f)(6) indicates that to meet these standards, a surviving spouse must show that he or she "is entitled to the income until the trust terminates or has the right, exercisable in all events, to have the principal distributed to her at any time during her life."
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.
Among children with trisomy 18 the median duration of survival was 10 days, with 37.9% surviving for more than a month and 5.6% surviving for more than a year.
Enduring, Surviving, and Thriving as a Law Enforcement Executive shares extensive insights, perspectives, suggestions, warnings, concepts, and ideas that codify over 400 years of wisdom of the day-to-day experiences related to the law enforcement profession.
In fact, when one member of a legally married couple dies, all of his or her assets--real estate, other property, stocks and bonds, intellectual property, life insurance proceeds--can go tax-free to the surviving spouse.