estate planning tax

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  • Please explain the unlimited charitable deduction as it relates to estate and gift tax. Further, please explain gifts to which types of organizations will qualify for the charitable deduction.
  • Please explain the difference between an intervivos and testamentary trust.
  • What are the benefits of the unlimited marital deduction? How do you qualify for the unlimited marital deduction?
  • When are the assets of an irrevocable trust includable in a Decedent’s gross estate?
  • What is a QDOT? What is QTIP? Please explain the requirements of each.

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