Delaware § 2914 Delayed application [Effective Jan. 1, 2014, but see this section for future applicability]

Delaware Statutes

§ 2914 — Delayed application [Effective Jan. 1, 2014, but see this section for future applicability]

Delaware·Title 12·Part Administration of Decedents’ Estates·Ch. 29 Apportionment of Estate Taxes [Effective Jan. 1, 2014, but see § 2914 of this title for future applicability]

(a)Sections 2903 through 2907 of this title do not apply to the estate of a decedent who dies on or within 3 years after the effective date of this chapter, nor to the estate of a decedent who dies more than 3 years after the effective date of this chapter if the decedent continuously lacked testamentary capacity from the expiration of the 3-year period until the date of death.

(b)For the estate of a decedent who dies on or after January 1, 2014, to which §§ 2903-2907 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2014.

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(a) Sections 2903 through 2907 of this title do not apply to the estate of a decedent who dies on or within 3 years after the effective date of this chapter, nor to the estate of a decedent who dies more than 3 years after the effective date of this chapter if the decedent continuously lacked testamentary capacity from the expiration of the 3-year period until the date of death.

(b) For the estate of a decedent who dies on or after January 1, 2014, to which §§ 2903-2907 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2014.

Delaware § 2914 (Delayed application [Effective Jan. 1, 2014, but see this section for future applicability]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.