{"id":5517,"date":"2018-03-03T17:36:21","date_gmt":"2018-03-03T22:36:21","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=5517"},"modified":"2018-03-03T17:36:53","modified_gmt":"2018-03-03T22:36:53","slug":"principal-distributions-not-limited-by-other-sources-of-income","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=5517","title":{"rendered":"Principal Distributions not Limited by Other Sources of Income"},"content":{"rendered":"<p>Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse&#8217;s health, support, maintenance, or education without taking into account other sources of income, as expressly provided by the trust.\u00a0\u00a0<em>Board of Appeals Docket No. 0924808<\/em>, 8 Fid.Rep.3d 43 (Pa. Dept. of Rev. Bd. of App. 2010).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Value of trust remainder subject to inheritance tax was valued taking into account the right of the spouse, who was the income beneficiary, to principal for the spouse&#8217;s health, support, maintenance, or education without taking into account other sources of &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=5517\">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":[655,198],"class_list":["post-5517","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-future-interest-compromise","tag-inheritance-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/5517","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=5517"}],"version-history":[{"count":2,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/5517\/revisions"}],"predecessor-version":[{"id":5519,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/5517\/revisions\/5519"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}