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By his will, all of Rusty's property passes outright to his wife, Patsy. As Patsy was not given a general power of appointment or Rusty's executor did not make a QTIP election, Rusty's estate is not allowed a marital deduction.
Restorative Function
A theory proposing that sleep serves to repair and rejuvenate the body and mind, restoring physiological and psychological functions.
Consciousness
The state of being aware of and able to think about one's own existence, sensations, thoughts, surroundings, and experiences.
Non-REM
Describes a type of sleep that is divided into stages, excluding the REM (Rapid Eye Movement) phase, characterized by deeper physical and mental rest.
REM Sleep
A sleep phase characterized by rapid eye movements, low muscle tone, and vivid dreams, considered important for emotional regulation and memory consolidation.
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