decedent's

An IRS spokesman says, "On the inherited stock question, yes, the basis is generally the stock's fair market value at the decedent's death."

Demutualization and Tax Costs Tom Herman 2011

Items recovered from decedent's jacket pocket: half a Big Mac wrapper, a bottle of pink stuff, rose-colored comb with missing teeth, address book

From The Diary Of A Greedy Coroner Dennis Mahagin 2011

An IRS spokesman says, "On the inherited stock question, yes, the basis is generally the stock's fair market value at the decedent's death."

Demutualization and Tax Costs Tom Herman 2011

With the decedent's trust now containing all of the couple's assets, such a condition would remove the ability of the surviving spouse to change or amend distributions upon the death of the surviving spouse.

Lapsed Federal Estate Tax Creates Couples Trap 2010

For example, if the restriction limited the surviving spouse to receive only the income from the decedent's trust, such a restriction would deny the surviving spouse access to the assets the couple had created over their lives.

Lapsed Federal Estate Tax Creates Couples Trap David Kozak 2010

Likewise, couples often lock in the distribution of the decedent's trust upon the death of the surviving spouse.

Lapsed Federal Estate Tax Creates Couples Trap David Kozak 2010

This provides comfort in knowing that the decedent's trust will be distributed as intended and the surviving spouse will not change or amend this ultimate distribution.

Lapsed Federal Estate Tax Creates Couples Trap David Kozak 2010

The couple probably anticipated this restriction applying only to the finite amount of assets which would have funded the decedent's trust had the decedent spouse passed away in a year other than 2010, and not to all of their assets.

Lapsed Federal Estate Tax Creates Couples Trap David Kozak 2010

Likewise, the decedent's trust could have locked in distribution of the decedent's trust assets upon the death of the surviving spouse.

Lapsed Federal Estate Tax Creates Couples Trap David Kozak 2010

In addition to these problems, the movement of all assets into the decedent's trust can result in the payment of unnecessary state estate taxes in those states that have such a tax.

Lapsed Federal Estate Tax Creates Couples Trap 2010