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Barry and his wife Mary have accumulated over $3 million during their 42 years of marriage. They have two children and four grandchildren. How much

Barry and his wife Mary have accumulated over $3 million during their 42 years of marriage. They have two children and four grandchildren. How much will Barry and Mary remove from their estate if they gift the maximum amount possible in 2013 to their children and grandchildren without incurring any gift tax liability?

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