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Same-Sex Spouse Estate Tax Will Clause

Description: Sample clause from the will of a person will a same-sex spouse providing instructions on the payment of estate taxes in case federal law does not recognize the marriage.
Form Type: Contract Clauses, Wills and Trusts
Practice Area: Estates & Trusts, Ethics/Professional Responsibility, Tax

Date: Sep 2012
PLI Item #: 48520
Keywords: wills, trusts, estate planning; same-sex marriage; DOMA; estate tax; inheritance tax; federal taxes
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