205.202c Amount received by surviving spouse pursuant to survivor benefit plan, annuity, retirement plan, or pension. Sec. 2c. An amount received by a surviving spouse as a result of the death of a decedent pursuant to a survivor benefit plan, an annuity, retirement plan, or pension shall not be subject to the tax imposed by this act. History: Add. 1978, Act 357, Imd. Eff. July 20, 1978 Compiler's Notes: For applicability of section, see MCL 205.223(a).Popular Name: Inheritance Tax
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