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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5731 | Estate Tax
Section 5731.08 | Value of Gross Estate Includes Transfers Subject to Power to Alter, Amend, Revoke, or Terminate.
Universal Citation: Ohio Rev Code § 5731.08 (2020)
Effective: July 1, 1968
Latest Legislation: Senate Bill 326 - 107th General Assembly
The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent has made a transfer except in the case of a bona fide sale for an adequate and full consideration in money or money's worth, by trust or otherwise, where the enjoyment thereof was subject on the date of the decedent's death to any change through the exercise of a power, in whatever capacity exercisable, by the decedent alone or by the decedent in conjunction with any other person to alter, amend, revoke or terminate.
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