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the case of multiple beneficiaries of an annuity, the exclusion amount under the simplified method is based on which of the following? A. The age

the case of multiple beneficiaries of an annuity, the exclusion amount under the simplified method is based on which of the following? A. The age of the oldest beneficiary B. The age of the youngest beneficiary C. The average age of the beneficiaries D. The taxpayer's choice of the age of one of the beneficiaries

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