ES: THE ESTATE PLAN ANALYZER

Choices of Dispositive Plans

on

Death of One Spouse

(Each choice may have harmful or beneficial death and income tax effects)
 

1. No will; property goes by state law (intestacy):

2. Outright disposition of community property by will:

3. Joint tenancy with surviving spouse.:

4. Testamentary trusts (Trust created in decedent's will):

5. Pour-over wills into unfunded living trust:

6. Pour over wills into funded living trust.

(The disposition in the trust is similar to the disposition in the will: outright, bypass, and QTIP trusts.)

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