A decedent's gross estate includes most assets and property they owned or had an interest in at death, used to calculate estate taxes. Some assets, however, may be excluded, affecting the estate's ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Suzanne is a content marketer, writer, and fact-checker. She holds a Bachelor of Science in ...

However, a rollover of funds from a decedent’s IRA to a marital trust and then to the surviving spouse’s IRA was not IRD, according to the Service, where the surviving spouse was the sole trustee and ...