{"id":5515,"date":"2018-03-03T17:26:07","date_gmt":"2018-03-03T22:26:07","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=5515"},"modified":"2018-03-03T17:26:07","modified_gmt":"2018-03-03T22:26:07","slug":"equitable-division-in-divorce-results-in-deductible-debt","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=5515","title":{"rendered":"Equitable Division in Divorce Results in Deductible Debt"},"content":{"rendered":"<p>Assets awarded to the decedent&#8217;s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent&#8217;s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate.\u00a0\u00a0<em>Board of Appeals Docket No. 1703688,<\/em> 8 Fid.Rep.3d 42 (Pa. Dept. of Rev. Bd. of Apps. 2017).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assets awarded to the decedent&#8217;s former spouse in a divorce proceeding in which grounds for divorce were established before the decedent&#8217;s death were not subject to inheritance tax at a 15% rate but were deductible as debts of the estate.\u00a0\u00a0Board &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=5515\">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":[233,198,461],"class_list":["post-5515","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-divorce","tag-inheritance-tax","tag-pef-2507","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/5515","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=5515"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/5515\/revisions"}],"predecessor-version":[{"id":5516,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/5515\/revisions\/5516"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}