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ESTATE OF RANKIN

487 Pa. 70 (1979)

408 A.2d 1358

ESTATE of Wayne E. RANKIN, Deceased. Appeal of Ingrid M. RANKIN, Executrix of the Estate of Wayne E. Rankin, Deceased.

Supreme Court of Pennsylvania.

Decided December 21, 1979.

Attorney(s) appearing for the Case

J. Craig Kuhn, Kuhn, Engle & Stein, Pittsburgh, for appellant.

John M. Duff, Deputy Atty. Gen., Pittsburgh, for appellee.

Before EAGEN, C.J., and O'BRIEN, ROBERTS, NIX, MANDERINO, LARSEN and FLAHERTY, JJ.

OPINION OF THE COURT

ROBERTS, Justice.

The Legislature specifically exempts from estate taxation payments made under various insurance and retirement plans. Section 316 of the Inheritance and Estate Tax Act,1 like the § 303 exemption for insurance proceeds,2 exempts from estate tax virtually all retirement plan benefits that are payable "to distributees designated by decedent or designated

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