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In the Current Year, Martha Makes the Transfers Below to Her

question 81

Essay

In the current year, Martha makes the transfers below to her husband, Ryan. What is the amount, if any, of her marital deduction?
a)In August, she gives him a house valued at $250,000.
b)In December, she gives him a 15-year income interest in a trust with the bank name as trustee. She names her son as the remainderman. The trust is irrevocable and is funded with $500,000 of assets, and 8% is the applicable interest rate.


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