{"id":9045,"date":"2022-02-06T16:40:13","date_gmt":"2022-02-06T21:40:13","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=9045"},"modified":"2022-02-06T16:41:20","modified_gmt":"2022-02-06T21:41:20","slug":"settlement-with-widow-not-allowed-spousal-inheritance-tax-rate","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=9045","title":{"rendered":"Settlement with Widow Not Allowed Spousal Inheritance Tax Rate"},"content":{"rendered":"\n<p>Decedent failed to maintain a life insurance policy required by an antenuptial agreement with his widow, but the amount paid by the estate for the benefit of the widow under a negotiated settlement agreement did not qualify for the 0% inheritance tax rate because the widow did not elect against the will within the time allowed by statute, and because there was no court-approved compromise under 72 P.S. \u00a7 9116(d) and the beneficiaries under the will did not file renunciations of any interests as required by 72 \u00a7 9116(c).  <em>Toland Estate<\/em>, 12 Fid.Rep.3d 27 (Montgomery O.C. 2021), on appeal, <a rel=\"noreferrer noopener\" href=\"https:\/\/ujsportal.pacourts.us\/Report\/PacDocketSheet?docketNumber=147%20CD%202021&amp;dnh=8vKVclGjObSONBhzU4OITg%3D%3D\" target=\"_blank\">147 CD 2021<\/a> (Cmwlth. Ct.).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Decedent failed to maintain a life insurance policy required by an antenuptial agreement with his widow, but the amount paid by the estate for the benefit of the widow under a negotiated settlement agreement did not qualify for the 0% &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=9045\">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":[198,649],"class_list":["post-9045","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-inheritance-tax","tag-marital-agreements","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9045","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=9045"}],"version-history":[{"count":5,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9045\/revisions"}],"predecessor-version":[{"id":9050,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/9045\/revisions\/9050"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}