Paul L. Caron
Dean





Monday, September 23, 2013

Don't Die in Maryland or New Jersey

Tax Analysys Logo (2013) Diana Furchtgott-Roth (Director of Economics21 and Senior Fellow, Manhattan Institute),  Where Not to Die, 69 State Tax Notes 775 (Sept. 23, 2013):

Diana Furchtgott-Roth discusses prospects for estate tax reform at the federal and state levels and concludes the worst places to die are New Jersey and Maryland.

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https://taxprof.typepad.com/taxprof_blog/2013/09/dont-die.html

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Comments

MD has no inheritance tax on property going to a lineal descendant, spouse of a child or other lineal descendant, spouse, parent, grandparent, stepchild or stepparent or siblings.

And for most estates the tax rate is approximately 9.9% of the amount that the estate value exceeds $1,000,000.

Posted by: jmdcpa | Sep 27, 2013 1:32:54 PM

PA needs a footnote. Spousal rate is -0-. Lineal descendents are 4.5%. Siblings are 12%. Parents of deceased children under 18 is -0-. All others are 15%.

Posted by: DAVID L. ZALLES | Sep 24, 2013 7:05:51 AM

The information about Nebraska Inheritance tax is incorrect. The state does not have an inheritance tax. The counties have an in inheritance tax. It is also not at 18% but much lower.

Posted by: Sid | Sep 23, 2013 10:11:01 AM