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True/False All married couples qualify for the unlimited marital deduction As long as the surviving spouse is one of the individuals possessing a GPOA over

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  1. All married couples qualify for the unlimited marital deduction
  2. As long as the surviving spouse is one of the individuals possessing a GPOA over a trust, the trust assets will qualify for the unlimited marital deduction.
  3. Once Portability was added to the Internal Revenue Code, the surviving spouse automatically receives the lesser of a) the maximum Unified Credit or b) the Unified Credit less the Estate Tax Liability.

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