Opinion ID: 756999
Heading Depth: 3
Heading Rank: 1

Heading: The Marital Deduction Property

Text: 8 The marital deduction property was defined as the minimum pecuniary amount necessary to entirely eliminate, or to reduce, to the maximum extent possible, any Federal Estate Tax at the Decedent's death, taking into account ... [a]ll deductions taken in determining the estate tax payable by reason of the Decedent's death. B. The Decedent's Trust 9 The Decedent's Trust consisted of the balance of the trust estate. 10 Pursuant to the terms of Trust A, the property in the Survivor's Trust passed to the surviving husband. Additionally, the surviving husband was entitled to the income from the Decedent's Trust. The remainder interest in the Decedent's Trust belonged to the decedent's two sons. 11 Trust A authorized payment of death taxes as follows: Upon the death of either [decedent or her husband], any estate, inheritance, succession or other death taxes ... may be paid from the Trust Estate by the Trustee, in the Trustee's discretion, unless other adequate provision shall have been made therefor. 12