Partnertax.ai Start free trial

K.A.R. 92-2-69

Transfers in contemplation of death.

Official textus-ks/regssos.ks.govlast amended
Summarize

# (a)

Estates of decedents dying prior to
January 1, 1983, shall include all property which the decedent transferred within one year prior to death, except property transferred pursuant to a bona fide sale for an adequate and full consideration in money or money’s worth.

# (b)

Estates of decedents dying after December 31, 1982, shall include property which the decedent transferred within one year prior to death, except property transferred pursuant to a bona fide sale for an adequate and full consideration in money or money’s worth, only when the donor retains control over the asset transferred, or when one or more items of property transferred to any transferee has an aggregate value of more than $10,000. The gross estate of a decedent dying after December 31, 1982, shall not include the value of any one or more lifetime gifts aggregating less than $10,000 of value nor the first $10,000 of one or more gifts of more than $10,000 of value where the decedent had made an absolute gift and had not retained any incidents of control or ownership. (Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1549; effective May 1, 1986.)

Amendment history

(Authorized by K.S.A. 79-1583; implementing K.S.A. 79-1549; effective May 1, 1986.)

Source: official source document (2022 KAR Book 4, Kansas Secretary of State)

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this article (40 sections)
  1. 92-2-49 · 92-2-49
  2. 92-2-50 · 92-2-50
  3. 92-2-51 · 92-2-51
  4. 92-2-52 · 92-2-52
  5. 92-2-53 · 92-2-53
  6. 92-2-54 · Transfer of assets prior to payment of tax.
  7. 92-2-55 · 92-2-55
  8. 92-2-56 · Family settlement agreements.
  9. 92-2-57 · Distributees; prior transfers between class A distributees.
  10. 92-2-58 · Debts forgiven by will.
  11. 92-2-59 · Surviving spouses.
  12. 92-2-60 · Charitable distributees.
  13. 92-2-61 · Qualified terminable interest property election.
  14. 92-2-62 · Tax to residue.
  15. 92-2-63 · Additional tax; credit for state death taxes.
  16. 92-2-64 · Minimum tax; credit for state death taxes.
  17. 92-2-65 · Proration of credit for state death taxes; tax chargeable…
  18. 92-2-66 · Valuation of property included in the gross estate.
  19. 92-2-67 · Special valuation of certain farm and closely held business…
  20. 92-2-68 · Exclusion of certain farm and closely held business…
  21. 92-2-69 · Transfers in contemplation of death.
  22. 92-2-70 · Transfers with retained life estate.
  23. 92-2-71 · Transfers taking effect at death.
  24. 92-2-72 · Revocable transfers.
  25. 92-2-73 · Annuities or other payments receivable by reason of surviving…
  26. 92-2-74 · Joint tenancy.
  27. 92-2-75 · Powers of appointment.
  28. 92-2-76 · Life insurance proceeds.
  29. 92-2-77 · Transfers for insufficient consideration.
  30. 92-2-78 · Proration of deductions.
  31. 92-2-79 · Deduction of expenses and debts.
  32. 92-2-80 · Expense deductions not allowable as deductions for income tax…
  33. 92-2-81 · Deductions for federal estate tax.
  34. 92-2-82 · Filing of return; payment of tax; liens; interest;…
  35. 92-2-83 · Reporting adjustments of internal revenue service.
  36. 92-2-84 · Overpayment of fees.
  37. 93-2-3 · (Authorized by K.S.A. 74-2437, 79- 1401, K.S.A. 1971 Supp.…
  38. 94-2-4 · 94-2-4
  39. 94-2-5 · 94-2-5
  40. 94-2-8 · 94-2-8
Full table of contents →