Mr Howell Died This Year

question 82

Essay

Mr. Howell died this year. He willed a copyright with a 10-year remaining life to Mrs. Howell. His will also sets up a trust for the benefit of Mrs. Howell whom he entitles to receive all of the income semiannually until the earlier of her remarriage or her death. Upon her remarriage or death, the trust property is to be distributed to their children. Do the copyright and trust transfers qualify for the marital deduction? Explain.

---

Definitions:

Cybersquatting

Registering, selling, or using an Internet domain name with the intent of profiting from the goodwill of someone else's trademark.

Domain Name

An identification string that defines a realm of administrative autonomy, authority, or control within the Internet, essentially serving as a web address.

Trademark

A distinctive symbol, pattern, or phrase that distinguishes the goods or services provided by one party from those offered by others.

Immune

Being protected against a certain disease or condition, or not affected or influenced by something.