• Massachusetts rules on interstate effects of qualified terminable interest property (QTIP) election—In Shaffer v. Commissioner (SJC2812 (July 10, 2020)), the Supreme Judicial Court (SJC) of Massachusetts reviewed a claim by a surviving spouse’s estate that a QTIP trust established by her predeceased husband shouldn’t be includible in the Massachusetts taxable estate.
ARTICLE ACCESS REQUIRED
Please Log in if you are currently a Trust&Estates subscriber, or select DAYPASS for our new 24 hour access (nominal fee required).
If you are interested in unlimited article access for one year, please select Annual Subscription below.
0 comments
Hide comments