26 U.S.C. § 2206
Liability of life insurance beneficiaries
Unless the decedent directs otherwise in his will, if any part of the gross estate on which tax has been paid consists of proceeds of policies of insurance on the life of the decedent receivable by a beneficiary other than the executor, the executor shall be entitled to recover from such beneficiary such portion of the total tax paid as the proceeds of such policies bear to the taxable estate. If there is more than one such beneficiary, the executor shall be entitled to recover from such beneficiaries in the same ratio. In the case of such proceeds receivable by the surviving spouse of the decedent for which a deduction is allowed under section 2056 (relating to marital deduction), this section shall not apply to such proceeds except as to the amount thereof in excess of the aggregate amount of the marital deductions allowed under such section.
Notes of Decisions
Cited in 25
cases, 1965–2010 · leading case: In Re Ogburn's Est., 406 P.2d 655 (Wyo. 1965).
In Re Ogburn's Est., 406 P.2d 655 (Wyo. 1965). “Did the will contain a sufficient directive against apportionment of that part of the Federal estate tax levied upon the proceeds of insurance policies in the manner prescribed by the Internal Revenue Code of 1954, 26 U.S.C.A. § 2206 (1955)? 3. Did the will contain a sufficient…”
Davis v. Smith, 891 So. 2d 811 (Miss. 2005). “26 U.S.C. § 2206 2 provides that if an estate consists of assets which include, inter alia, the proceeds of life insurance policies, the beneficiaries of the proceeds are liable for “such portion of the total tax paid as the proceeds of such policies bear to the taxable estate,”…”
In the Matter of Est. of Tovrea, 845 P.2d 494 (Ariz. Ct. App. 1992). “Federal law provides for the apportionment of estate taxes arising from the proceeds of life insurance policies as follows: Unless the decedent directs otherwise in his will, if any part of the gross estate on which tax has been paid consists of proceeds of policies of insurance…”
In Re Est. of Fogleman, 3 P.3d 1172 (Ariz. Ct. App. 2000). “In an order dated December 2, 1997, the court concluded that the provisions of the will implemented 26 U.S.C. § 2206 (1994), which requires collection of estate taxes from insurance beneficiaries "[u]nless the decedent directs otherwise in his will.”
Metro. Life Ins. v. Barretto, 178 F. Supp. 2d 745 (S.D. Tex. 2001). “3; see also 26 U.S.C. § 2206 . Furthermore, MetLife argues that Bar-retto’s misrepresentation and negligence claims should be dismissed because the only supporting evidence is hearsay and thus inadmissible.”
J.C. McAleer as Adm'r C.T.A. Of the Est. of Willard Henry Jernigan, Jr., Deceased v. Jewell A. Jernigan, 804 F.2d 1231 (11th Cir. 1986). “McAleer paid the federal estate tax due and brought this suit against Jewell Jemigan, pursuant to 26 U.S.C. § 2206 (1982), to recover a pro rata share of the estate taxes paid due to the inclusion of the life insurance proceeds in the gross estate of the decedent.”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). “16 The Wisconsin statutes do not contain any reimbursement provisions with respect to the Wisconsin estate tax which are analogous to the federal estate tax reimbursement provisions under 26 U.S.C. §§ 2206 ,2207, 2207A or 2207B.”
Est. of Fender v. Fender, 422 N.E.2d 107 (Ill. App. Ct. 1981). “…such beneficiary such portion of the total tax paid as the proceeds of such policies bear to the taxable estate.” 26 U.S.C. §2206 (1976).”
In Re Est. of Kapala, 402 N.W.2d 150 (Minn. Ct. App. 1987). “26 U.S.C.A. § 2206 (1979). The tax represents not an inheritance tax, but a transfer tax on the decedent’s estate.”
Est. Sheppard Ex Rel. McMorrow v. Schleis, 2010 WI 32 (Wis. 2010). “Four federal statutory provisions, 26 U.S.C. §§ 2206 -2207B, set forth exceptions to the general rule of 26 U.”
First Nat'l Bank of Nevada v. Wells, 148 S.E.2d 119 (N.C. 1966). ““Respondents also rely on § 826(c) (now 26 U.S.C.A. § 2206 ), authorizing the executor to collect the proportionate share of the tax from the beneficiary of life insurance includable in the gross estate by reason of § 811 (g), and § 826 (d).”
In Re Davidson, 641 P.2d 1110 (Okla. 1982). “Bank notes one federal case [2] which interpreted 26 U.S.C. § 2206 , (§ 2206 is similar to § 2207 but deals with life insurance rather than powers of appointment): "The liability of life insurance beneficiaries for an estate tax does not exist and cannot exist until the tax has…”
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