After a Prolonged Illness, Avery Has Been Diagnosed as Having

question 132

Multiple Choice

After a prolonged illness, Avery has been diagnosed as having a terminal illness. Which of the following procedures best improves her Federal gift and estate tax situation?

• A) She issues large notes made payable to loved ones to increase her future § 2053 deductions for claims against the estate.
• B) She makes gifts of her life insurance.
• C) She makes enough taxable gifts to keep from losing any of her $5 million gift tax exemption equivalent.
• D) She makes a donation of cash to the building fund of her church.
• E) None of the above.

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Definitions:

Stimulus Generalization

A process in which a response to a specific stimulus becomes associated to other stimuli that are similar, leading to a similar response.

Spontaneous Recovery

The reappearance of a conditioned response after a pause or period of apparent extinction.

Principle of Spontaneous Recovery

The reappearance of a previously extinguished response after a period of no exposure to the conditioned stimulus, often observed in classical conditioning.

Fear of Rat

An irrational and intense fear of rats, technically known as musophobia.