The Essential Purpose of the Marital Deduction Is to Defer

question 20

True/False

The essential purpose of the marital deduction is to defer any estate tax liability until the second spouse dies.

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Definitions:

Cognitive Deficits

Impairments in cognitive functions such as memory, attention, and problem-solving abilities.

Stroke Patients

Individuals who have experienced a stroke, a medical condition where poor blood flow to the brain results in cell death, leading to impairments in movement, speech, and cognitive abilities.

Neurocognitive Disorder

A classification of conditions that primarily affect cognitive functions such as memory, learning, perception, and problem-solving, due to another medical condition or substance use.

Chromosome 21

One of the 23 pairs of chromosomes in humans, an extra copy of which causes Down syndrome.