(B) Timing of return of premium payment following death of surviving spouse receiving life annuity. (federalregister.gov)
To try to minimize this impact, several individuals and married couples devise estate - planning strategies that involve transferring assets to trusts such as a credit shelter trust, which postpones estate taxes until death of the surviving spouse. (investopedia.com)
It matches the tax obligation that will be triggered on the death of the surviving spouse. (briansoinsurance.com)