A Model for Optimal Interspousal Transfers in Estate Planning
Description:
The problem with which this study is concerned is that of determining the optimal transfer of property from a decedent to his surviving spouse. A secondary problem addressed is whether equity between common law states and community property states in the application of the estate tax provisions has been achieved through the allowance of the marital deduction. From this analysis decision criteria were developed to aid taxpayers and their advisors in determining optimal property transfers to a su…
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Date:
December 1979
Creator:
Pulliam, Dale R.
Partner:
UNT Libraries