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form 70 community property/marital deduction question

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Junior Member
I am looking for some help I am working on a IRS Form 706 for a California couple in a community property state. The wife passed away in July of 07 and were trying to limit the husband's estate tax exposure in the future.

The estate is worth $4 million gross so were trying to use as much of the wife's $2 million credit as possible by avoiding passing the assets to the husbands surviving trust to be taxed. Half the assets are titled Joint tenancy which are mandatory martial deduction which will pass to the survivor's trust.
The other half of the assets are titled in the name of revocable family trust which are considered community property according to the trust language. My question is the following. Do the family trust titled assets which are community property have to be included in the mandatory martial deduction as were trying to use as much of the $2million exemption as possible for the wife's 706?
I also have assets retitled from Joint tenanacy to the trust name after the wife died on 7/27/07. Are these assets considered joint or trust assets for the 07 706?
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Let's start with the property not titled to the trust when W died.

1. Do you mean that the joint tenancy property existing at DOD passes to H?

2. Why do you feel this property should be trust property? Was there an assignment before death? Or do you feel that H's post death actions should have something to do with the 706? If so, please show us why.

3. Was there an aggregate community property agreement under Probate Code Section 100(b)?

4. Was there any property outside the trust that was not joint tenancy? Was there a pour over will?


Senior Member
I have a lot of questions as well. I don't really see the difficulty in such an estate, but would have to see the make up of all the property, the trust and the will to be sure.

What property do you even have the ability to allocate based on the trust and/or pourover?


Senior Member
If this is a 4 MILLION dollar estate, skip trying DIY and hire an estate attorney, and an accountant for advice.

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