§ 2032A(c)(7)(C)

an eligible qualified heir

UNDECIDED

0 of 2 settled

  1. 1

    § 2032A(c)(7)(C)

    ANY OF

    For purposes of this paragraph, the term “eligible qualified heir” means a qualified heir who—

    “a qualified heir” Opening words
    “is the surviving spouse of the decedent,” § 2032A(c)(7)(C)(i)
    “has not attained the age of 21,” § 2032A(c)(7)(C)(ii)
    “is disabled (within the meaning of subsection (b)(4)(B)), or” § 2032A(c)(7)(C)(iii) needs Step 2 Individual is disabled UNDECIDED
    “is a student.” § 2032A(c)(7)(C)(iv)
  2. 2

    § 2032A(b)(4)(B)

    Individual is disabled

    ALL OF
    “if such individual has a mental or physical impairment which renders him unable to materially participate in the operation of the farm or other business.”