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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) Once probate is closed,the executor can make final distributions from the estate account to the beneficiaries,after which the account itself can be closed steveblisslaw com The contents of these files ought to be shared and also gone over with the selected health care proxy or surrogate choice maker.
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