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02 Chapter 3 and 4 Clarifications Resolved Taxation 2

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02 Chapter 3 and 4 Clarifications Resolved Taxation 2

  1. 1. 3. Property passing under GPA- power of appointment is the right to designate by will or deed the person who will received the property from prior decedent. Property with a clause that She is free to transfer it to anybody. QUESTION: is the appointment part of his gross estate? Additions to Gross Estate Prior Decedent Donee
  2. 2. 3. Property passing under GPA- power of appointment is the right to designate by will or deed the person who will received the property. Additions to Gross Estate Special Power of Appointment- one which authorizes the done or holder of the power to appoint only among a restricted class of persons other than himself (Morgan). (NOT Part of Gross Estate) General Power of Appointment- can appoint beneficiaries INCLUDING himself, estate, creditor or creditors of his estate. (Part of Gross Estate)
  3. 3. 4. Decedent’s Interest- dividends, profits, proceeds in any insurance, right of usufruct. oDividends oDividends declared by a corporation before death of stockholder although paid after death, IF the decedent was LIVING on the record date. Additions to Gross Estate

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