As estate planners, we often are called upon to prepare estate-planning documents for married couples. The planning can take many forms, but often includes a will and revocable trust for the husband and wife. The revocable trust serves as the main dispositive vehicle. For U.S. citizens who are still married on the day they die, the estate tax treatment of assets in the revocable trust differs dramatically depending upon where the decedents resided. That's because in the nation's eight ...

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