Pennsylvania § 2801 - Definitions.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 2801 — Definitions., with citation guidance and answers to common questions.
§ 2801. Definitions.
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Formula clause." A clause that has any of the following characteristics:
(1) Refers to the unified credit, estate tax exemption, applicable exemption amount, applicable credit amount, applicable exclusion amount, generation-skipping transfer tax exemption, GST exemption, marital deduction, maximum marital deduction, unlimited marital deduction or charitable deduction, or other words relating to Federal tax exemptions, exclusions, deductions or credits where the meaning of the words is dependent on the current state of the Federal tax laws.
(2) Measures a share of an estate or trust based on the amount that can pass free of Federal estate taxes or affects the inclusion ratio for generation-skipping transfer tax purposes.
(3) Is based on a similar provision of Federal estate tax or generation-skipping transfer tax law.
"Other dispositive instrument." Includes the following:
(1) A beneficiary designation pertaining to insurance or retirement assets.
(2) An instrument that exercises a power of appointment held by the decedent at death.
(3) A similar instrument that:
(i) expresses a decedent's intent regarding assets over which the decedent had dispositive authority at death; or
(ii) otherwise disposes of assets as a result of the decedent's death.
Frequently Asked Questions About Pennsylvania § 2801
What does Pennsylvania Consolidated Statutes § 2801 cover?
Section 2801 ("Definitions.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. 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 Pennsylvania § 2801?
A common citation format is "Pennsylvania Consolidated Statutes § 2801" (Pennsylvania). 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 Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 2801 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania 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 Pennsylvania.