Match the estate planning terms on the right with their descriptions on the left. (Hint: These are not necessarily complete definitions, but there is only one possible answer for each term.) Annual exclusion Applicable exclusion amount Description Codicil This refers to the control that removes a testator's freedom of choice, including physical or mental coercion, inordinate flattery, threats, and/or misrepresentations. Estate planning Intestacy This is a document that legally modifies a will without revoking it. Letter of last instructions Probate estate This is an informal memorandum that is distinct from a will that contains suggestions and recommendations for carrying out a decedent's wishes. Probate process Trust This refers to the court-supervised disposition of a decedent's estate. Undue influence This is the amount that can be given as a gift each year without the transaction being subject to the federal gift tax law