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Trust Glossary

Marital Deduction Gift - A gift to one's U.S.-citizen spouse, at death or during life, that qualifies for the federal estate or gift tax marital deduction and does not result in the imposition of federal estate or gift tax.

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The content in this glossary is general in nature and is intended for informational purposes only. It is not intended to provide specific advice or recommendations for any individual or organization, because the facts and circumstances surrounding each situation differ. Please consult your attorney, tax advisor or other professional advisor for advice on your particular situation.

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