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Respecting Wishes of Testator
A beneficiary has a right to renounce, and an heir has a right to benefit from such renunciation. Because the testator did not expressly state his intention to
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The CPAs Guide to Financial and Estate Planning - Vol 3
1 Revenue Procedure 2019-44, (November 6, 2019). 2 IRC Section 2032A(a)(3). 3 In general, trust property is deemed to have passed to a qualified heir to the
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Chapter 802b - Decedents Estates
(a) Any person having in his possession any will or codicil shall, forthwith, after he has knowledge of the death of the testator, deliver such will either to
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