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The chart below reflects the results with a simple estate plan that does not attempt estate taxes.  The charts below relate to a different hypothetical than set forth in the Illustration set forth in a related part of this website and this hypothetical is based on a unified credit amount prevailing in 2003 (one which may again prevail in 2011 believe it or not) but the concepts are the same, a great estate tax savings for some low cost estate planning: 

The chart below reflects the results with an estate plan using a unified credit trust in the will of the first to die:



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Last modified: December 05, 2006