CC:PSI:B04 2025

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The document is a letter from the Internal Revenue Service responding to a request for an estate tax ruling regarding a proposed settlement agreement related to the will of a decedent. The will, drafted by an attorney who was also a beneficiary, led to a contested probate proceeding involving claims of undue influence. The parties agreed on a settlement that would allow charitable organizations to receive payments from the estate. The IRS concluded that these payments would be deductible as charitable transfers under § 2055 of the Internal Revenue Code, provided certain conditions were met.

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CC:PSI:B04 2025

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