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In 2000, Price funded a bypass trust with $675,000, the applicable estate tax credit equivalency amount at that time. At Price's death in 2020,

 

In 2000, Price funded a bypass trust with $675,000, the applicable estate tax credit equivalency amount at that time. At Price's death in 2020, his will included a testamentary bypass trust and a residual bequest to his U.S. citizen wife. If Price's taxable estate before prior gifts at his death was $11,580,000, how much will be transferred to the bypass trust to maximize its benefits?

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