Ohio § 5731.05
Full text of Ohio Ohio Revised Code § 5731.05, with citation guidance and answers to common questions.
§ 5731.05.
(A) Except as provided in divisions (B) and (C) of this section, the value of the gross
estate shall include the value of all property, to the extent of any interest in property,
of which the decedent has at any time made a transfer, by trust or otherwise, in contemplation
of death. (B) Any transfer, except as provided in division (C) of this section, by trust or otherwise,
made within a period of three years ending with the date of the decedent's death shall
be deemed to have been made in contemplation of death, unless the contrary is shown. No transfer made before that three-year period shall be treated as having been made
in contemplation of death. (C) This section does not apply to any of the following: (1) A bona fide sale for an adequate and full consideration in money or money's worth; (2) A transfer of property that would not be included in the decedent's gross estate
if retained by the decedent until death; (3) The first ten thousand dollars of the transfers that were made by the decedent to
each transferee, other than the spouse of the decedent, in each calendar year, but
only to the extent that those transfers qualify as present interests under section 2503(b) and (c) of the Internal Revenue Code . The exclusion provided by division (C)(3) of this section does not apply to any
portion of a transfer that is treated as being made by the spouse of the decedent
under section 2513 of the Internal Revenue Code . (4) A transfer of property made to the spouse of the transferor, except as provided in section 5731.131 of the Revised Code ; (5) Federal or state gift taxes paid with respect to any includible transfer.
Frequently Asked Questions About Ohio § 5731.05
What does Ohio Revised Code § 5731.05 cover?
Section 5731.05 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5731.05?
A common citation format is "Ohio Revised Code § 5731.05" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5731.05 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.