S.C. Code § 62-2-612

Current through 2024 Act No. 209.
Section 62-2-612 - Proceeding to determine decedent's intent regarding application of certain federal tax formulas

The personal representative, trustee, or any affected beneficiary under a will, trust, or other instrument of a decedent who dies or did die after December 31, 2009, and before January 1, 2011, may bring a proceeding to determine the decedent's intent when the will, trust, or other instrument contains a formula that is based on the federal estate tax or generation-skipping tax.

S.C. Code § 62-2-612

Amended by 2013 S.C. Acts, Act No. 100 (SB 143), s 1, eff. 1/1/2014.
2010 Act No. 251, Section 1, eff 6/11/2010.

2010 Act No. 251, Section 2, provides:

"This act takes effect upon approval by the Governor and applies with respect to decedents dying after December 31, 2009, and before January 1, 2011."