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First, define what the Unified Credit is and how it is applied to federal estate taxes. Next, Bobby and Hilda, a married couple in their

First, define what the Unified Credit is and how it is applied to federal estate taxes.

Next, Bobby and Hilda, a married couple in their 90s, want to know how they should own their assets in order to take full advantage of tax credits and available shelters. They also both want to qualify for a Unified Credit. What are their options?

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