The federal transfer taxes can be applied on transfers to anyone other than your spouse. As long as you are married to a citizen of the United States, you can use the unlimited marital deduction to transfer unlimited assets tax-free. A person who is married to a citizen of another country cannot use the exclusion because the surviving spouse could return to his or her home country with a tax-free inheritance. The IRS would never be able to collect the death tax.
Topics covered in this report include:
- Marital Transfer Tax Deduction
- Qualified Domestic Trusts
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Estate Planning Attorney at Nirenstein, Horowitz & Associates, P.C.
Jeffrey A. Nirenstein is a founding partner and vice president of the law firm of Nirenstein, Horowitz & Associates, P.C. He received his bachelor of arts degree in government from Clark University and his law degree from New York Law School.
Mr. Nirenstein is licensed to practice before the courts of the State of Connecticut and the United States District Court. He is a member of the Connecticut and Hartford County Bar Associations, and the Estate and Probate, Elder Law, Business Law and Real Estate Sections of the Connecticut Bar Association.
Mr. Nirenstein is licensed to practice before the courts of the State of Connecticut and the United States District Court. He is a member of the Connecticut and Hartford County Bar Associations, and the Estate and Probate, Elder Law, Business Law and Real Estate Sections of the Connecticut Bar Association.
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