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  2. Transmutation agreement - Wikipedia

    en.wikipedia.org/wiki/Transmutation_agreement

    Transfers of property between spouses are generally nonrecognition events for income tax purposes, as they are always considered to be gifts with carryover basis. There are a couple of exceptions: (i) transfer to a spouse who is a nonresident alien at the time of the transfer; (ii) transfer in trust, to the extent that the sum of the ...

  3. Internal Revenue Code section 1041 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Where there is a transfer of property between spouses or a transfer incident to divorce, §1041(b) states that the property will be treated as if the person who receives the property (the transferee) has acquired it by gift. The transferee's basis in the property shall be the adjusted basis of the transferor at the time of the transfer.

  4. Marital deduction - Wikipedia

    en.wikipedia.org/wiki/Marital_deduction

    It makes no difference whether the property itself or equivalent compensation is transferred before, or after the decree dissolves the marriage. There is no U.S. estate and gift tax on transfers of any amount between spouses, whether during their lifetime or at death. There is an important exceptions for non-citizens.

  5. Transferring a mortgage: How it works - AOL

    www.aol.com/finance/transferring-mortgage-works...

    For these mortgage transfers to work, the new borrower needs to be added to the property’s deed, the deceased owner needs to be removed from the deed or a spouse relinquishing ownership must ...

  6. Preferential hiring for spouses of veterans in government jobs; Tax-free transfer of property between spouses (including on death) and exemption from "due-on-sale" clauses. Special consideration to spouses of citizens and resident aliens; Threats against spouses of various federal employees is a federal crime

  7. Matrimonial regime - Wikipedia

    en.wikipedia.org/wiki/Matrimonial_regime

    Matrimonial regimes, or marital property systems, are systems of property ownership between spouses providing for the creation or absence of a marital estate and if created, what properties are included in that estate, how and by whom it is managed, and how it will be divided and inherited at the end of the marriage.

  8. Community property - Wikipedia

    en.wikipedia.org/wiki/Community_property

    Community of Acquests and Gains: Each spouse owns an undivided half-interest in all property acquired during the marriage, except for property acquired by gift or inheritance during the marriage, which is separate property; or which traces to separate property acquired before the marriage, which remains separate property; or which is acquired during a period when the couple are permanently ...

  9. Is It Possible for My Beneficiaries to Transfer Property ...

    www.aol.com/beneficiaries-transfer-property...

    Transferring property out of a trust is the trustee’s job. Generally, after the trustor passes away, the trustee notifies the trust’s beneficiaries, enacts the trust’s conditions and the ...

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