Unlimited Marital Deduction
With regard to the Federal estate tax, a decedent's taxable estate does not include any property passed to a surviving spouse. This is referred to as the "unlimited marital deduction" because all property passed to a surviving spouse is deducted from the taxable estate, without limitation.

In contrast, the Pennsylvania Inheritance Tax includes all such property, but applies a 0% tax rate. 

 

Note that the unlimited marital deduction only applies to surviving spouses who are citizens of the United States.

 

Recognition

Within three years of obtaining his law license, Kurt Nilson was interviewed for an article in Forbes magazine and his work was given a dedicated page on the Forbes website.  Since that time, Attorney Nilson and his unique legal work have appeared in and been cited by numerous legal and financial authorities from around the country, including The New York Times, CNBC, Kiplinger's Personal Finance, The Wall Street Journal, Estates & Trusts magazine, and many more.  Read more  or See what clients are saying

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CONTACT ATTORNEY NILSON: krn@johnstownlegal.com Direct Telephone (814) 248-3434  218 College Park Plaza Johnstown, PA 15904 Fax (888) 567-4145
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