{"id":3669,"date":"2015-11-01T16:10:15","date_gmt":"2015-11-01T21:10:15","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=3669"},"modified":"2016-02-21T09:05:06","modified_gmt":"2016-02-21T14:05:06","slug":"ira-not-exempt-federal-estate-tax-reason-unified-credit","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=3669","title":{"rendered":"IRA is not &#8220;Exempt from Federal Estate Tax&#8221; by Reason of Unified Credit"},"content":{"rendered":"<p>Individual retirement account of decedent over the age of 59-1\/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account &#8220;exempt from Federal estate tax&#8221; within the meaning of\u00a0 72 P.S. \u00a7 9111(r).\u00a0\u00a0 <em>Woolslare Estate<\/em>, 5 Fid.Rep.3 363 (O.C. Allegh. 2015) (opinion by O&#8217;Toole, A.J.), <em>aff&#8217;d<\/em>, <a href=\"http:\/\/www.pacourts.us\/assets\/opinions\/Commonwealth\/out\/1100CD15_2-19-16.pdf\" target=\"_blank\">No. 1100 C.D. 2015<\/a> (Pa. Cmwlth. 2\/19\/2016) (unpublished).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Individual retirement account of decedent over the age of 59-1\/2 held to be taxable because the applicable of the federal estate tax unified credit, which excluded estate of $5,250,000 from federal estate tax, did not make account &#8220;exempt from Federal &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=3669\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[503,327,502,198],"class_list":["post-3669","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-72-p-s-9111r","tag-federal-estate-tax","tag-individual-retirement-account","tag-inheritance-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/3669","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3669"}],"version-history":[{"count":3,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/3669\/revisions"}],"predecessor-version":[{"id":3766,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/3669\/revisions\/3766"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}