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Matthew owns an insurance policy (face amount of $590,000) on the life of Emily with Uma listed as the designated beneficiary. If Emily dies

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Matthew owns an insurance policy (face amount of $590,000) on the life of Emily with Uma listed as the designated beneficiary. If Emily dies first and the $590,000 is paid to Uma, how much is included in the following gross estates? If an amount is zero, enter "0". a. Matthew's gross estate? b. Emily's gross estate?

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