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15. By maximizing the marital deduction, any estate tax is postponed until the death of the surviving spouse, an advantage in present value terms. a.

image text in transcribed 15. By maximizing the marital deduction, any estate tax is postponed until the death of the surviving spouse, an advantage in present value terms. a. True b. False 16. For deaths in 2021, it is possible for a surviving spouse to receive an additional bypass amount of as much as $11,700,000 million. a. True b. False

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