Includes a brief history of the marital deduction- "To understand the present, we must understand the past." Code Section 2056 dictates the various types of trusts or other arrangements that will qualify for a marital deduction; presents how to structure different transfers or vehicles to qualify for the marital deduction. Considers different client scenarios that might dictate the use of various techniques.
Arthur E. Morehead, Robinson, Bradshaw & Hinson, P.A., Charlotte