Indiana Code
Ind. Code § 29-2-12-7 (2025)
Will providing for payment
✓ 2025 Indiana Code: the 2026 session is not included
Sec. 7. (a) This chapter shall not be applicable to estates where the decedent has, by will, provided for the payment of federal estate tax either by the estate or by the residue of the estate.
(b) A specific direction in a will to pay federal estate tax from the testator's estate or the residue of the estate shall be considered a provision for payment under subsection (a).
Formerly: Acts 1969, c.175, s.7. As amended by Acts 1982, P.L.171, SEC.73; P.L.266-1989, SEC.2.
IC 29-2-13Chapter 13. Repealed
Repealed by P.L.4-1988, SEC.18.
IC 29-2-14Chapter 14. Uniform Simultaneous Death Act
29-2-14-1Disposition of property; insufficient evidence of
survivorship
29-2-14-2Beneficiaries taking successively under another's
disposition of property
29-2-14-3Joint tenants; tenants by entirety
29-2-14-4Life or accident insurance
29-2-14-5Prior death
29-2-14-6Wills, living trusts; deeds; insurance
29-2-14-7Uniformity of interpretation
29-2-14-8Short title
Notes of Decisions
Cited in 4
cases, 1986–1991 · 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 § 29-2-12-7 . Neither has happened here.”
Est. of Ransburg v. United States, 800 F. Supp. 716 (S.D. Ind. 1991). “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.Code § 29-2-12-7. The plaintiff seeks reconsideration on the basis that in ruling for the Government on the Apportionment Issue, the Court…”
Lee Martin v. United States, 923 F.2d 504 (7th Cir. 1991). “Her assets, including insurance proceeds, came to about $14,400; of this only $3,254 was in the estate admitted to probate.”
Est. of Ransburg v. United States, 765 F. Supp. 1388 (S.D. Ind. 1990). “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.Code § 29-2-12-7. The plaintiff argues that the Will makes no such direction or provision, and that therefore the Apportionment Statute…”
Ind. Code § 29-2-12-7(a): 1 case
Est. of Ransburg v. United States, 800 F. Supp. 716 (S.D. Ind. 1991). “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.Code § 29-2-12-7. The plaintiff seeks reconsideration on the basis that in ruling for the Government on the Apportionment Issue, the Court…”
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