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Future Estate Planning Seminars
A-B Trusts: The two “sub-trusts” created when a person dies, one of which - the “A” Trust - will be maintained for the benefit of the surviving spouse - and the other of which - the “B” Trust - will contain assets of a value equal to the deceased spouse’s remaining estate tax exclusion amount. The B-Trust, sometimes referred to as the “By-Pass Trust” . . .
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