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ACTUARIAL TABLES VERSUS FACTUALLY BASED ESTATE TAX VALUATION: ITHACA TRUST RE-VISITED Editors' Synopsis: This Article discusses Ithaca Trust and that case's emphasis on the integrity of actuarial tables for estate tax valuation purposes.
Gifts made under POA ineffective; LLC disregarded for estate tax valuation Gifts made by a decedent's son under power of attorney (POA) were includable in the decedent's gross estate because the governing instrument; contrary ...
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