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When does a decedent's estate come into being as a legal and tax entity? After the state completes the distribution of the decedent's estate. After

When does a decedent's estate come into being as a legal and tax entity?

After the state completes the distribution of the decedent's estate.

After the decedent's estate clears probate.

After the court appoints an administrator.

At the moment of the decedent's death.

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