§ 2801. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 20 Pa.C.S.A. Decedents, Estates and FiduciariesEffective: October 27, 2010
Effective: October 27, 2010
20 Pa.C.S.A. § 2801
§ 2801. Definitions
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Formula clause.” A clause that has any of the following characteristics:
(1) Refers to the unified credit, estate tax exemption, applicable exemption amount, applicable credit amount, applicable exclusion amount, generation-skipping transfer tax exemption, GST exemption, marital deduction, maximum marital deduction, unlimited marital deduction or charitable deduction, or other words relating to Federal tax exemptions, exclusions, deductions or credits where the meaning of the words is dependent on the current state of the Federal tax laws.
“Other dispositive instrument.” Includes the following:
Credits
2010, Oct. 27, P.L. 837, No. 85, § 3, imd. effective.
20 Pa.C.S.A. § 2801, PA ST 20 Pa.C.S.A. § 2801
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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