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If THERES A CLAUSE IN A wILL THAT STATES THIS..If my estate includes the value of property to which section 2044 of the....

San Francisco, CA |

...Internal Revenue Code (relating to property to which I had a qualifying income interest for life) applies, the executor shall not recover the amount that my estate is entitled to recover under section 2207A of the Internal Revenue Code from the person or persons recieving that property. .......What in the world does that mean?!? Please help Thank you-

Before this it said, Anything under this Will to the contrary not withstanding, the executor is prohibited from using any distributions from a retirement plan otherwise excluded from federal tax under internal revenue code section 2039(b) to pay inheritance, estate, or other death taxes, or interests or penalties, or to pay debts or administration expenses of my estate or to make any payment to or for the benefit of my estate.. ......Does this mean she has a retirement plan or some type of an IRA account?

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Attorney answers 2


Does this mean she has a retirement plan or some type of an IRA account?
It means that she might and that the drafter did not want to use nontaxable $$ to pay tax-deductible expenses, because if you did, you'd waste the tax deduction.

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IRC 2207A has to do with federal estate taxes, and what assets can be used to pay those taxes. If there is no estate tax liability, then you can ignore this provision of the will.

The other language in the will does not necessarily mean that there is an IRA or retirement account at the time the testator passed away. The language could simply be "boilerplate" that was included, or the account could have been cashed out before the person making the will passed away. There are other possibilities.

The executor of the estate should be reviewing the decedent's papers to see what kinds of statements the decedent was receiving, and otherwise trying to track down assets. The lack of statements would tend to indicate that no retirement account exists, though even that is not 100% certain.

I would consult with a good probate attorney to help you understand the will. If you are also the executor, this attorney can help you with what you need to do to handle the estate.