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The contents of these files must be shared and discussed with the appointed health care proxy or surrogate decision maker appropriate.
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The annual “unitrust amount” need to amount to a specified percentage of the net reasonable market value of the CLUT’s properties,as revalued each year.
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As a major aspect of the procedure,you record stock and bookkeeping of the request.
But any primary your partner receives (unless the circulation is because of “difficulty” as specified by the IRS),plus assets remaining in the QDOT when your spouse dies,will be taxed as if they became part of your estate when you died (at your highest estate tax rate).
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