Section 125-603-.01 - DEFINITIONSThe following definitions apply with respect to this rule and 36 M.R.S., Chapter 577, except as the context may otherwise require.
A.Gap estate. "Gap estate" means the estate of a decedent where the value of the gross estate as of the decedent's date of death or alternate valuation date is less than or equal to the federal exclusion amount pursuant to the Internal Revenue Code ( "Code") § 2010, but more than the Maine exclusion amount under 36 M.R.S. § 4102(5).B.Pass-through entity. "Pass-through entity" means a trust, a corporation that for the applicable tax year is treated as an S corporation under the Code or a general partnership, limited partnership, limited liability partnership, limited liability company or similar entity, that for the applicable tax year is not taxed as a C corporation for federal tax purposes.C.Pro forma federal Form 706. "Pro forma federal Form 706" means federal Form 706 prepared as if it were required to be filed federally under the Code.D.Surviving spouse. "Surviving spouse" means an individual who outlived the decedent and who was married, according to the laws of Maine, to the decedent at the time of the decedent's death.18-125 C.M.R. ch. 603, § .01