61 Pa. Code § 94.2 — Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the income of victims of Nazi persecution

For decedents dying on or before the date upon which the awards or settlements received by a decedent’s estate in reparation for the seizure, theft, requisition or involuntary conversion of the property or income of victims of Nazi persecution are liquidated pursuant to any legally binding settlement or notice, or both, thereof, the assets are determined by the Department to have a value of zero at the decedent transferor’s death. Source The provisions of this § 94.2 adopted April 16, 1999, effective April 17, 1999, 29 Pa.B. 2037. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.