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Lily dies early in the current year. All her property passes subject to her will, which provides that her surviving husband, Rick, is to receive all the property outright. Her will further states that any property Rick disclaims will pass instead to their children in equal shares. Lily's gross estate is about $10 million, and her Sec. 2053 deductions are very small. Rick, who is in poor health, already owns about $6 million of property. What tax issues should Rick consider with respect to the property bequeathed to him by his wife?
Social Venture Capitalists (SVCs)
are investors who provide capital to businesses making a positive social or environmental impact, prioritizing social returns alongside financial ones.
Impact-Investment Funds
Funds invested with the intention to generate positive, measurable social and environmental impact alongside a financial return.
Social Entrepreneurship
A practice of starting businesses with the aim of solving social problems or effecting social change.
Environmental Problems
Issues affecting the natural environment, including pollution, climate change, deforestation, and loss of biodiversity.
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