Examlex
The annual exclusion, currently $13,000, is available for gift but not estate tax purposes.
Typical 3-year-old
A reference to the expected developmental milestones, behaviors, and abilities of a child aged three.
5-year-old
A child who has reached the age of five, typically in the developmental stage characterized by increased curiosity, social skills, and learning ability.
Retention
The act of keeping or holding onto something or someone, such as information in memory or employees in a workplace.
Memory
The faculty by which the mind stores and remembers information.
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