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2022 Florida Statutes (including 2022C, 2022D, 2022A, and 2023B)
SECTION 1511
Application of Internal Revenue Code; community property classified by another jurisdiction.
Application of Internal Revenue Code; community property classified by another jurisdiction.
736.1511 Application of Internal Revenue Code; community property classified by another jurisdiction.—For purposes of the application of s. 1014(b)(6) of the Internal Revenue Code of 1986, 26 U.S.C. s. 1014(b)(6), as of January 1, 2021, a community property trust is considered a trust established under the community property laws of the state. Community property, as classified by a jurisdiction other than this state, which is transferred to a community property trust retains its character as community property while in the trust. If the trust is revoked and property is transferred on revocation of the trust, the community property as classified by a jurisdiction other than the state retains its character as community property to the extent otherwise provided by ss. 732.216-732.228.
History.—s. 39, ch. 2021-183.