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REDUCING ESTATE TAXES

From David Handler of Kirkland & Ellis LLP, we have this update: A general power of appointment over a spouse's revocable trust uses unified credit. The Internal Revenue Service approved a method for spouses to fully utilize their estate tax exemptions in Private Letter Ruling 200403094 (released Jan. 16, 2004). In this ruling, a husband created a revocable trust and granted his wife a general power
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From David Handler of Kirkland & Ellis LLP, we have this update:

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