Section 205.202c Amount Received by Surviving Spouse Pursuant to Survivor Benefit Plan, Annuity, Retirement Plan, or Pension.

MI Comp L § 205.202c (2019) (N/A)
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Sec. 2c.

An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act.

History: Add. 1978, Act 357, Imd. Eff. July 20, 1978 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax