Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension.

  1. Law
  2. Michigan Compiled Laws
  3. Taxation
  4. 188 of 1899 - Michigan Estate Tax Act (205.201 - 205.256)
  5. Exceptions and Limitations. (205.202...205.202e)
  6. Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension.

Checkout our iOS App for a better way to browser and research.

Sec. 2c.

An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act.

History: Add. 1978, Act 357, Imd. Eff. July 20, 1978
Compiler's Notes: For applicability of section, see MCL 205.223(a).
Popular Name: Inheritance Tax


Download our app to see the most-to-date content.