Qualified heir definition

Qualified heir means an individual entitled to any beneficial interest in property who is the grandfather, grandmother, father, mother, husband, wife, child, legally adopted child, stepchild, brother, sister, wife or widow of a son, or husband or widower of a daughter of the decedent grantor, donor, or vendor, or for the use of a person to whom the decedent grantor, donor, or vendor stood in the mutually acknowledged relation of a parent, if the relationship began at or before the child's seventeenth birthday and continued until the death of the decedent grantor, donor, or vendor, or to or for the use of a lineal descendant of or a lineal descendant of a stepchild of the decedent grantor, donor, or vendor, or farm business partner, or to or for the use of any person to whom the decedent grantor, donor, or vendor stood in the mutually acknowledged relation of a farm business partner.
Qualified heir means a family member who acquired qualified property upon the death of the decedent.
Qualified heir means a qualified heir as defined in

Examples of Qualified heir in a sentence

  • The IRS may require you to submit additional evidence if necessary.property, if the full value of the decedent’s Qualified heir.

  • Qualified heir The term "qualified heir" means, with respect to any property, a member of the decedent's family who acquired such property (or to whom such property passed) from the decedent.

  • Qualified heir- A person is a qualified heir of property if he or she is a member of the decedent's family and acquired or received the property from the decedent.

  • Qualified heir is defined as a member of the decedent’s family including an ancestor of the decedent, decedent’s surviving spouse or lineal descendant, a lineal descendant of the decedent’s parent or spouse, or the spouse of any lineal descendant.


More Definitions of Qualified heir

Qualified heir means a family member who acquired qualified property upon the death of the decedent and satisfies the requirement under subdivision 9, clause (7), or subdivision 10, clause (5), for the property.
Qualified heir means, with respect to any property, a member of the decedent's family who acquired property, or to whom property passed, from the decedent.
Qualified heir means a person interested in the estate who is
Qualified heir means a qualified heir as defined in Section 2032A(e)(1) of the Internal Revenue Code.
Qualified heir means a family member who acquired qualified property upon the
Qualified heir means a family member who acquired qualified property deleted text beginfromdeleted text endnew text begin upon the death ofnew text end the decedent and satisfies the requirement under subdivision 9, clause deleted text begin (6)deleted text endnew text begin (8)new text end, or subdivision 10, clause deleted text begin(4)deleted text endnew text begin (5)new text end, for the property.
Qualified heir means an individual entitled to any beneficial interest in property who is the grandfather, grandmother, father, mother, husband, wife, child, legally adopted child, stepchild, brother,