STANDS STRONG. - NCQA

The Path from GRAT to Great 3 3Sixteen states and the District of Columbia had an estate or inheritance tax that applied to transfers at death to lineal descendants as of December 2015. 4If the annuity interest is a “qualified interest” within the meaning of the Code, then the present value of that interest, discounted at the Section 7520 rate, is subtracted ................
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