South Carolina Statutes
§ 62-2-612 — Proceeding to determine decedent's intent regarding application of certain federal tax formulas.
The personal representative, trustee, or any affected beneficiary under a will, trust, or other instrument of a decedent who dies or did die after December 31, 2009, and before January 1, 2011, may bring a proceeding to determine the decedent's intent when the will, trust, or other instrument contains a formula that is based on the federal estate tax or generation-skipping tax.
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South Carolina § 62-2-612 (Proceeding to determine decedent's intent regarding application of certain federal tax formulas.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2010 Act No. 251, SECTION 1, eff June 11, 2010; 2013 Act No. 100, SECTION 1, eff January 1, 2014. Editor's Note 2010 Act No. 251, SECTION 2, provides: "This act takes effect upon approval by the Governor and applies with respect to decedents dying after December 31, 2009, and before January 1, 2011." Effect of Amendment The 2013 amendment deleted the former last sentence relating to when the proceeding must be commenced. Part 7 Contractual Arrangements Relating to Death
Nearby Sections
15
§ 62-1-100
Effective date.§ 62-1-101
Short title.§ 62-1-102
Purposes; rules of construction.§ 62-1-104
Severability.§ 62-1-105
Construction against implied repeal.§ 62-1-106
Effect of fraud and evasion.§ 62-1-107
Evidence as to death or status.§ 62-1-108
Acts by holder of general power.§ 62-1-111
Authority to award costs and expenses.§ 62-1-112
Inherent power of court.§ 62-1-201
General definitions.§ 62-1-301
Territorial application.