What is the bypass amount? How can it be utilized effectively through the use of disclaimers in

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What is the bypass amount? How can it be utilized effectively through the use

of disclaimers in the case of:

a. A surviving spouse?

b. The estate of the predeceased spouse (i.e., electing the DSUE)?

c. Nonspousal heirs?

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Related Book For  book-img-for-question

South Western Federal Taxation 2016 Corporations Partnerships Estates And Trusts

ISBN: 9781305399884

39th Edition

Authors: James Boyd, William Hoffman, Raabe, David Maloney, Young

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