- 7 - Kota stock to his brother and his brother's family, as follows: Relationship of Number Value Transferee Transferee to Decedent of Sharesof Shares George Brother 542 $19,999.80 Barbara Sister-in-law 542 19,999.80 James Nephew 542 19,999.80 Jerome Nephew 542 19,999.80 Kim Nephew 542 19,999.80 Jan McCann Niece 542 19,999.80 Francine Cook Niece 542 19,999.80 George IV Grandnephew 325 11,992.50 William Grandnephew 325 11,992.50 325163,983.60 Total Although George transferred shares of Minn-Kota to his children and to his children's families on this same day, George did not transfer any shares of Minn-Kota to any members of decedent's family. 1995 Transfers of Sigco Stock On January 3, 1995, in addition to transferring shares of Sigco to members of his own family, decedent made the following transfers5 to members of his brother's family: Relationship of Number Value Transferee Transferee to Decedent of Sharesof Shares Jody Nephew 2.22 $19,980 Holly Niece by marriage 2.22 19,980 William Grandnephew 1.81 16,290 Total 56,250 On the same day, George made the following transfers of 5Decedent's wife consented to have the transfers (including generation-skipping transfers) made by decedent during 1995 considered as made one-half by each. See sec. 2513(a).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011