Laws, Regulations & Annotations

G

493.0000 GRANDPARENT-GRANDCHILD TRANSFER

Annotation 493.0010

493.0010 Adoption. Mother gave birth to a daughter (granddaughter) in 1970 and passed away soon after the birth. Father remarried in 1972 or 1973. A few years later, while the daughter was still a minor, she was adopted by her aunt, her mother's sister. The adoptive mother (aunt) is still living. Maternal grandmother passed away in 2006. Her trust provided that the granddaughter inherit the grandmother's personal residence. Since the aunt/adoptive mother is the granddaughter's parent and qualifies as a child of the grandmother and is still living, the transfer to the granddaughter is not eligible for the grandparent-grandchild exclusion. C 11/13/2009.