CCH Answers

Issue

I have entered a gifting program in CCH ViewPlan/CCH ViewPlan Advanced, but the flowchart only shows the gift total through the first death.  No gifts are being made through the second death, even though I have directed the program to make those annual gifts.

Fix

Verify that the funding asset belongs to the surviving spouse, if still in existence.

Resolution

Check the asset you are using to make these annual gifts.  If gifts are to be made through the second death, the funding asset needs to belong to the surviving spouse.  It is possible that the funding asset has been designated as not going to the surviving spouse, meaning it will fund the Bypass and Marital Deduction trusts.  If this is the case, you will need to have the asset pass to the surviving spouse so that the gift can take place.  Please go to the funding asset and make sure the box next to "Passes outright to spouse" is checked off.

Another thing to check would be whether or not the asset is still in existence to make the gift.  It is possible that due to expenses attached to the asset or the asset funding yet another asset or gift causes this asset to run out of money.