Indiana Code
Ind. Code § 29-2-12-2 (2025)
Heirs and beneficiaries; charitable or marital deduction or exemption
✓ 2025 Indiana Code: the 2026 session is not included
Sec. 2. Unless a decedent shall otherwise direct by will, the federal estate tax imposed upon decedent's estate, shall be apportioned among all of the persons, heirs and beneficiaries of decedent's estate who receive any property which is includable in the total gross estate of said decedent for the purpose of determining the amount of federal estate tax to be paid by said estate, Provided, That no part of the federal estate tax shall be apportioned against property which, in the absence of any apportionment whatsoever, whould qualify for any charitable, marital or other deduction or exemption, nor against recipients of such property on account thereof.
Formerly: Acts 1969, c.175, s.2.
Notes of Decisions
Cited in 5
cases, 1986–2002 · leading case: Matter of Est. of Kirby, 498 N.E.2d 64 (Ind. Ct. App. 1986).
Matter of Est. of Kirby, 498 N.E.2d 64 (Ind. Ct. App. 1986). “Ind. Code § 29-2-12-2 . The apportionment statute further provides it is not applicable "where the decedent has, by will, provided for the payment of federal estate tax either by the recipients or from a particular fund.”
Matter of Est. of Meyer, 702 N.E.2d 1078 (Ind. Ct. App. 1998). “Ind. Code § 29-2-12-2 provides as follows: Unless a decedent shall otherwise direct by will, the federal estate tax imposed upon decedent’s estate, shall be apportioned among all of the persons, heirs and beneficiaries of decedent’s estate who receive any property which is…”
In re Valma M. Hanson Revocable Trust No. 103-83-1, 779 N.E.2d 1218 (Ind. Ct. App. 2002). “CODE § 29-2-12-2. Hanson's will directed that taxes "payable by reason of [her] death" be paid "out of the principal of [her] residuary estate.”
Est. of Ransburg v. United States, 765 F. Supp. 1388 (S.D. Ind. 1990). “Indiana lav/ provides for an equitable apportionment of federal estate tax imposed on a decedent’s estate at Ind.Code § 29-2-12-2 (1982) (the Apportionment Statute): Unless a decedent shall otherwise direct by will, the federal estate tax imposed upon decedent’s estate, shall be…”
Est. of Ransburg v. United States, 800 F. Supp. 716 (S.D. Ind. 1991). “1388 , the Court stated: The Apportionment Statute applies unless a) the decedent directs otherwise by will, Ind.Code § 29-2-12-2, or b) the will provides for the payment of federal estate tax either by the estate or by the residue of the estate, Ind.”
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