2010 Pennsylvania Code
Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES
Chapter 37 - Apportionment of Death Taxes
3701 - Power of decedent.

                                CHAPTER 37
                       APPORTIONMENT OF DEATH TAXES

     Sec.
     3701.  Power of decedent.
     3702.  Equitable apportionment of Federal estate tax.
     3703.  Apportionment of Pennsylvania inheritance tax.
     3704.  Apportionment of Pennsylvania estate tax.
     3705.  Apportionment of Federal generation-skipping tax.
     3706.  Enforcement of contribution or exoneration of Federal
            estate tax.

        Enactment.  Present Chapter 37 was added February 18, 1982,
     P.L.45, No.26, effective immediately.
        Applicability.  Section 13 of Act 26 of 1982 provided that
     Chapter 37 shall apply to the estates of all decedents dying on
     or after the effective date of Act 26.
        Prior Provisions.  Former Chapter 37, which related to the
     same subject matter, was added June 30, 1972, P.L.508, No.164,
     and repealed February 18, 1982, P.L.45, No.26, effective
     immediately.
     § 3701.  Power of decedent.
        A testator, settlor, donor or possessor of any appropriate
     power of appointment may direct how the Federal estate tax or
     the Federal generation-skipping transfer tax due because of his
     death, including interest and penalties, shall be apportioned or
     may grant a discretionary power to another so to direct, but:
            (1)  any direction regarding apportionment of the Federal
        generation-skipping transfer tax must expressly refer to that
        tax; and
            (2)  any direction waiving the right of recovery of
        Federal estate tax, provided for under section 2207A of the
        Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. §
        2207A), on property includable in the gross estate by reason
        of section 2044 of the Internal Revenue Code of 1986, must
        expressly refer to that right.
     Any such direction shall take precedence over the provisions of
     this chapter insofar as the direction provides for the payment
     of the tax or any part thereof from property the disposition of
     which can be controlled by the instrument containing the
     direction or delegating the power to another.
     (Dec. 16, 1992, P.L.1163, No.152, eff. imd.; Dec. 1, 1994,
     P.L.655, No.102, eff. 60 days; May 16, 2002, P.L.330, No.50,
     eff. 60 days)

        2002 Amendment.  See section 14(a) of Act 50 in the appendix
     to this title for special provisions relating to applicability.
        Cross References.  Section 3701 is referred to in sections
     3702, 3705 of this title.