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Concerning the Federal estate tax deduction for asset transfers to a surviving spouse: a. A deduction is allowed for a transfer to a member of

Concerning the Federal estate tax deduction for asset transfers to a surviving spouse:

a.

A deduction is allowed for a transfer to a member of a same-sex civil union.

b.

The deduction is disallowed for transfers between same-sex spouses.

c.

All of the above statements are true.

d.

A deduction is allowed for life insurance proceeds paid to a surviving spouse.

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