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2023 Ohio Revised Code
Title 58 | Trusts
Chapter 5815 | Miscellaneous Provisions
Section 5815.27 | Application of Generation-Skipping Transfer Tax Provisions.

Universal Citation:
OH Rev Code § 5815.27 (2023)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Effective: January 1, 2007

Latest Legislation: House Bill 416 - 126th General Assembly

(A) A provision in a will or trust agreement, which provision pertains to the payment of any taxes that are imposed by reason of the testator's or trust creator's death, does not include the payment of any portion of any tax that is imposed on any transfer under any other will or trust agreement by Chapter 13 of subtitle B of the "Internal Revenue Code of 1986," 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, unless the provision of the will or trust agreement specifically states, using the words "generation-skipping transfer tax," that the payment of the tax imposed under that chapter is included within the provision of the will or trust agreement.

(B) This section applies to wills and trust agreements that are executed before or after March 14, 1979.

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