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Table of Statutes
Table of Rules and Regulations
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administration Appointment Over Bypass attains the age attorney beneficiary designation benefit bypass trust Chapter ciary client co-trustee County Current Income Beneficiary deemed descendants documents election estate plan Executor exemption equivalent amount exercise Family Fund Family Trust federal estate tax generation-skipping transfer tax grantor gross estate hereunder income and principal Independent Trustee instrument Insured's Spouse Internal Revenue Code Internal Revenue Service marital bequest Marital Deduction Bequest Marital Fund Marital Trust Married Persons minor children option originally was allocated payment pecuniary amount power of appointment principal and undistributed Private Letter Ruling QTIP remove and replace Residue Revenue Ruling 79-353 Section separate estate separate share trust separate Trust Spendthrift Trusts Spouse survives sprinkling trust stirpes successor Trustee survives the Insured surviving spouse tax sensitive power taxable terminating distribution testator's then-living tion Trust Committee trust continues trust created Trust estate trust instruments trust property Trust Terminates Trustee's undistributed income Uniform Probate Code