61 Pa. Code § 94.2

Current through Register Vol. 54, No. 45, November 9, 2024

Section 94.2 - Awards received in reparation for the seizure, theft, requisition or involuntary conversion of the income of victims of Nazi persecution

For decedents dying on or before the date upon which the awards or settlements received by a decedent's estate in reparation for the seizure, theft, requisition or involuntary conversion of the property or income of victims of Nazi persecution are liquidated pursuant to any legally binding settlement or notice, or both, thereof, the assets are determined by the Department to have a value of zero at the decedent transferor's death.

61 Pa. Code § 94.2

The provisions of this §94.2 adopted April 16, 1999, effective 4/17/1999, 29 Pa.B. 2037.