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This type of policy pays out a death benefit only after both partners have passed away.
People are living longer.
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But any primary your partner receives (unless the circulation is because of “difficulty” as specified by the IRS),plus assets remaining in the QDOT when your spouse dies,will be taxed as if they became part of your estate when you died (at your highest estate tax rate)

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If a relative or pal asks you to act as the executor of their estate- or,more likely,you are selecting an administrator for your estate- ensure you know what is involved proper.

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