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Full-Text Articles in Estates and Trusts
Legislation, Law Review Staff
Legislation, Law Review Staff
Vanderbilt Law Review
Estate Tax--Marital Deduction--Compliance With Revenue Procedure 64-19
In those cases where an executor or trustee is directed by the governing instrument to satisfy a pecuniary bequest or transfer in trust by a distribution of the property in kind,' with assets at values as finally determined for federal estate tax purposes, there is the possibility that the surviving spouse will receive property the fair market value of which at the time of distribution is less than the amount of the marital deduction.
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Voting Rights--Residence Requirements for Voting in Presidential Elections
It seems safe to conclude that the choosing of presidential …