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Life insurance policies with named beneficiaries in which the decedent had the right to change the beneficiary Multiple select question. are included in the value

Life insurance policies with named beneficiaries in which the decedent had the right to change the beneficiary Multiple select question. are included in the value of the estate. may result in decedents of modest means having taxable estates. is excluded from the value of the estate. are not taxable under any circumstances

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