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In 1989 Tom died and provided in his will that certain assets with a Fair Market Value of $6,100,000 are to be transferred to a

In 1989 Tom died and provided in his will that certain assets with a Fair Market Value of $6,100,000 are to be transferred to a trust under which his wife is granted a life estate with a remainder passing to their children upon his wife's death. The wife died in 2020 when the trust assets were worth $10,400,000. Question: What are the tax consequences-including estate tax liability--to both Tom and to his wife

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