Opinion ID: 1199638
Heading Depth: 1
Heading Rank: 3

Heading: benjamin's will

Text: ¶ 5 The Third paragraph of Benjamin's will provided that the marital trust was to be funded with an amount of property equal to the maximum marital deduction allowable in determining the Federal Estate Tax imposed upon my estate under the Internal Revenue Code of 1954, or such similar provisions under any revenue act that may be in effect at the time of my death.... It further stated: It is my object to secure the full benefit of the maximum marital deduction allowable for Federal Estate Tax purposes under the Federal Estate Tax law in effect upon my death. Accordingly, the terms of this will shall be construed to fulfill this objective. Any provision of this Will which may conflict with my said objective shall be reconciled or ignored to the end that the full marital deduction may be allowed with respect to my estate. Appellants' trust was to be funded with the residue remaining after the funding of the SUZANNE POUSER MARITAL TRUST. ¶ 6 The devolution of Benjamin's estate is controlled by state law, which looks to his intent, A.R.S. § 14-1102(B)(2); In re Estate of Krokowsky, 182 Ariz. 277, 280, 896 P.2d 247, 250 (1995), as opposed to the technical application of federal tax law. See In re Estate of Arend, 373 N.W.2d 338, 344 (Minn.App.1985). Because Benjamin's will specifically referred to the federal tax law, however, we must first determine the maximum marital deduction in the context of applicable federal tax law and then determine if the trial court's finding that Benjamin intended to bequeath his entire estate to Suzanne under an unlimited marital deduction was clearly erroneous.