PowerPoint

Balanced Estate Plan
The husband’s estate is reduced by gifting, the
amount that goes into the wife's estate is
reduced by the bequest to the children, and
both estates are reduced by special use
valuation of the land and timber
The federal estate tax due at the husband’s
death still is $0
The federal estate tax due at the wife’s death
is $971,083
– less than 10% of the joint estate
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