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schweser estate tax question
When one spouse dies, the tax-free transfer of assets between spouses means that the surviving spouse will continue to receive dividends and interest from the entire estate:
A) but half of the principal is placed in a trust.
B) including that which would have been lost to estate taxes.
C) with the exception of that which would have been lost to estate taxes.
This isnt really a big part of the material but the unlimited marital deduction exclusion typically means husband can pass everything to the spouse (Even if its $50 billion). The surviving spouse gets these assets, dividends and interest and capital gains etc. completely tax free. They arent subject to estate taxes until she dies.
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Your answer: C was incorrect. The correct answer was B) including that which would have been lost to estate taxes.
When one spouse dies, the tax-free transfer of assets between spouses means that the surviving spouse will continue to receive dividends and interest from the entire estate, including that which would have been lost to estate taxes.
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I do not understand why they say the transfer of assets means the survivor will continue to receive interest from the entire estate INCLUDING that which would have been lost to estate taxes. There wouldnt be any estate taxes on a tax free transfer to a surviving spouse. What am I missing here? |
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发表于 2013-4-2 12:25
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