Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 23

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PART B: VALUE OF TRUST OR SIMILAR
ARRANGEMENT FOR WHICH A SECTION
9113(A) ELECTION IS BEING MADE:
List in Part B the value of a trust or similar arrangement that
passes to the surviving spouse for the spouse’s sole use dur-
ing his or her entire lifetime for which a Section 9113(A) elec-
tion is made. The value as calculated on Schedules K and M,
net of any deductions allocable to the surviving spouse’s
interest, should be listed. Specific reference should be made to
items listed in Part A to allow cross reference of the items. If
the election is made for more than one trust, please specifical-
ly identify the individual trusts.
17

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