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(16.4) Prior to rendering services as a personal representative of an estate, PR renounces any right to compensation. As a result, the $10,000 in fees

(16.4) Prior to rendering services as a personal representative of an estate, PR renounces any right to compensation. As a result, the $10,000 in fees PR would have earned passes to the residuary legatee of the Decedents estate Has PR made a gift includable under Section 2511? Would PR make a gift if PR were the residuary taker of Decedents estate? Why might PR renounce PRs right to compensation?

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