3 May 2022 CALU Roundtable Q. 3, 2022-0928721C6 - Recent Changes to Section 84.1 -- attach -- Paragraph 84.1(2.3)(a)

disposition is “by reason of death” if a causal link/ if s. 84.1(2.3)(a) applies, s. 84.1 inapplicable if the transaction with the purchaser is not within s. 84.1