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marital deduction, Congress was concerned that many testators who
used the formula clause may not have intended to pass more than the
greater of $250,000 or 50 percent of the adjusted gross estate to
their surviving spouses, which might occur if the new unlimited
marital deduction were used in the computation of the marital
deduction under a formula clause. Id. at 128, 1981-2 C.B. at 462.
To prevent a distortion of the testator's intent, Congress
provided a transitional rule applicable to wills executed before
September 12, 1981, that contain a formula marital deduction
clause. The transitional rule provides that if:
(A) the decedent dies after December 31,
1981,
(B) by reason of the death of the decedent
property passes from the decedent or is
acquired from the decedent under a will
executed * * * [before September 12, 1981] or
a trust created before such date, which
contains a formula expressly providing that
the spouse is to receive the maximum amount of
property qualifying for the marital deduction
allowable by Federal law,
(C) the formula referred to in subparagraph
(B) was not amended to refer specifically to
an unlimited marital deduction at any time * *
* [after September 12, 1981] and before the
death of the decedent, and
(D) the State does not enact a statute
applicable to such estate which construes this
type of formula as referring to the marital
deduction allowable by Federal law as amended
by * * * [ERTA section 403(a)],
then the amendment made by * * * [ERTA section 403(a)]
shall not apply to the estate of such decedent.
ERTA sec. 403(e)(3).
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