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Jude and Kyra have a withdrawal right in trust that allows them to withdraw one-half of the assets transferred to the trust each year within

Jude and Kyra have a withdrawal right in trust that allows them to withdraw one-half of the assets transferred to the trust each year within a 30 day period. This year, their mother transferred $80,000 to the trust and neither child withdrew any money. What is the gift consequence of this lapse?

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