To determine whether the election may be made, you must figure the adjusted gross estate. "26 USC 2518: Disclaimers." What matters is that a substantial economic benefit was retained. A statement that the agreement is made under section 2031(c)(5). Subtitle B and section 6109, and the regulations require you to provide this information. If you received insurance or other compensation for the loss, state the amount collected. If the proceeds of a life insurance policy are includible in the gross estate and are payable to a beneficiary who is a skip person, the transfer is a direct skip from a trust that is not an ordinary trust. Which schedules to attach for items 1 through 9. Certified copy of the willif decedent died testate, you must attach a certified copy of the will. If a credit is authorized by a treaty, whichever of the following is the most beneficial to the estate is allowed. For example, the line 8 amount may be allocated to an inter vivos trust established by the decedent during the decedents lifetime and not included in the gross estate. Usually, the CUSIP number is printed on the face of the stock certificate. .Use Schedule PC to make a protective claim for refund for expenses which are not currently deductible under section 2053. This allocation is made by filing Form 706 and attaching a completed Schedule R and/or R-1. However, the amount includible and the information required to be shown for the transfers are determined: For insurance on the life of the decedent using the instructions for Schedule D (attach Form 712); For insurance on the life of another using the instructions for Schedule F (attach Form 712); and. Electric Illuminating Co., for electric service during December 2021, $150. You may not deduct a claim made against the estate by a remainderman relating to section 2044 property. If the decedent was married at the time of death, complete line 4. Under Mortgages and Liens, list only obligations secured by mortgages or other liens on property included in the gross estate at its full value or at a value that was undiminished by the amount of the mortgage or lien. Generally, you may list on Schedule M all property interests that pass from the decedent to the surviving spouse and are included in the gross estate. The requirements of a qualified disclaimer under 2518 are not satisfied if -- (i) The See Regulations section 20.0-1(b). These adjustments are incorporated into the worksheets. The dates of birth of all life tenants or annuitants, the length of whose lives may affect the value of the interest passing to charity under the decedent's will. See Amount under line 5, later. Provide all relevant information as described, including, most importantly, an explanation of the reasons and contingencies delaying the actual payment to be made in satisfaction of the claim or expense. For example, jointly held stocks and bonds should be described using the rules given in the instructions for Schedule B. For each parcel of real estate, report the area and, if the parcel is improved, describe the improvements. In Private Letter Ruling 201528014 (released July 10, 2015) the . A special rule may apply in the case of the death of a parent of the transferee. Relief under Regulations sections 301.9100-1 and 301.9100-3 may be available to make an alternate valuation election or a protective alternate valuation election, provided a Form 706 is filed no later than 1 year after the due date of the return (including extensions actually granted). When a QDOT is established and there is a DSUE amount, the executor of the decedents estate will determine a preliminary DSUE amount for the purpose of electing portability. Additional information about EFTPS is available in Pub. See section 664 for descriptions of these trusts. Do not file it with the return. The split gifts were included in the decedent's spouse's gross estate under section 2035. Pre-death disclaimer planning is typically intended to add flexibility to an individual's estate plan to allow for unknown future circumstances. Generally, line 15 is used to report the total of credit for foreign death taxes (line 13) and credit for tax on prior transfers (line 14). Enter the value of the gross estate, less the total of the deductions on items 21 and 22 of Part 5Recapitulation. If you do not allocate the GST exemption, it will automatically be allocated under the deemed allocation at death rules. An official website of the United States Government. The following list contains some of the factors considered in determining comparability. 687, available at, Effective October 28, 2021, final regulations, Instead of an ETCL, the executor of the estate may request an account transcript, which reflects transactions including the acceptance of Form 706 or the completion of an examination. e. A bond purchase plan described in section 405 (before its repeal by P.L. Enter the sum of lines 2 and 3 from Schedule C on the Form 709 filed for the year listed in Row (a) for the amount to be entered in this row.Row (i). Explain how the reported values were determined and attach copies of any appraisals. You are presumed to have made the QDOT election if you list the trust or trust property and insert its value on Schedule M. Once made, the election is irrevocable. Estate tax return preparers who prepare a return or claim for refund which reflects an understatement of tax liability due to willful or reckless conduct are subject to a penalty of $5,000 or 75% of the income earned (or income to be earned), whichever is greater, for the preparation of each such return. All of the persons to whom the trust can make future distributions (including distributions upon the termination of interests in property held in trust) are skip persons (for example, the decedent's grandchildren and great-grandchildren). A statement showing the value of all property that is included in the decedent's gross estate but does not pass under the will, such as transfers, jointly owned property that passed to the survivor on the decedent's death, and insurance payable to specific beneficiaries. Copy of Line 7 Worksheet, if applicable, with Exhibit to Estate Tax Return entered across the top of the page(s). complete and attach the appropriate schedules to support the claimed deductions. Does the agreement designate an agent to act for the parties to the agreement in all dealings with the IRS on matters arising under section 2032A? 76-311, 1976-2 C.B. See Form 8971 and its instructions for more information. Property does not include interests to which the transferee received only a bare legal title, such as that of a trustee. Form 706 is also used to figure the generation-skipping transfer (GST) tax imposed by chapter 13 on direct skips (transfers to skip persons of interests in property included in the decedent's gross estate). The charitable deduction is allowed for amounts that are transferred to charitable organizations as a result of either a qualified disclaimer (see Line 2. The number of annual installments, including first installment, in which the tax is to be paid. If there was no surviving spouse on the date of the decedent's death, enter None on line 4a and leave lines 4b and 4c blank. All parties to the agreement must sign the agreement. Election to deduct qualified domestic trust property under section 2056A. These plans are approved plans only if they provide for a series of substantially equal periodic payments made to a beneficiary for life, or over a period of at least 36 months after the date of the decedent's death. Filing a completed Form 2848 with this return may expedite processing of the Form 706. The DSUE amount may be adjusted or eliminated as a result of the examination; however, the IRS may only make an assessment of additional tax on the return of the predeceased spouse within the applicable limitations period under section 6501. To make an ETCL request after October 28, 2021, you must go to Pay.gov to submit a request and pay the user fee. For trusts, only beneficiaries with present interests are considered. Row (a). We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. Use the type of descriptions used to list real property on Schedule A. Add the amounts in Row (l) and Row (n) from the previous column.Row (m). The includible portion of joint estates with right of survivorship (see the instructions for Schedule E). In addition to interests in which the transferee received the complete ownership, the credit may be allowed for annuities, life estates, terms for years, remainder interests (whether contingent or vested), and any other interest that is less than the complete ownership of the property, to the extent that the transferee became the beneficial owner of the interest. To be a qualified disclaimer, a refusal to accept an interest in property must meet the conditions of section 2518. A protective claim for refund preserves the estates right to a refund of tax paid on any amount included in the gross estate which would be deductible under section 2053 but has not been paid or otherwise will not meet the requirements of section 2053 until after the limitations period for filing the claim has passed. For more information, see Regulations section 20.2039-5. The election is available for transfers made and decedents dying after December 31, 1981. If the decedent relinquished within 3 years of death any of the includible powers described above, figure the gross estate as if the decedent had actually retained the powers until death. is a Maryland State Registered Tax Preparer, State Certified NotaryPublic, Certified VITA Tax Preparer, IRS Annual Filing Season Program Participant, and Tax Writer. Under the installment method, the executor may elect to defer payment of the qualified estate tax, but not interest, for up to 5 years from the original payment due date. If the estate is estimating the value of assets under the special rule of Regulations section 20.2010-2(a)(7)(ii), check here and see the instructions for Part 5Recapitulation, lines 10 and 23. List under Debts of the Decedent only valid debts the decedent owed at the time of death. Section 2518 of the IRC permits a beneficiary of an estate or trust to make a qualified disclaimer so that it is as though the beneficiary never received the property, for tax purposes., Sometimes, the costs of receiving a gift may be greater than the benefits of the gift, as a result of tax implications. Qualified real property includes residential buildings and other structures and real property improvements regularly occupied or used by the owner or lessee of real property (or by the employees of the owner or lessee) to operate a farm or other closely held business. Other transfers within 3 years of death (section 2035(a)). Also include the face amount, the unpaid balance, the rate of interest, and the date to which the interest was paid before the decedent's death. The maximum amount that can be paid in installments is that part of the estate tax that is attributable to the closely held business; see Determine how much of the estate tax may be paid in installments under section 6166, later. Direct skips from trusts that are trusts for GST tax purposes but are not ordinary trusts are to be shown on Schedule R-1 only if the total of all tentative maximum direct skips from the entity is $250,000 or more. If there are more than eight persons who receive interests, use an additional sheet that follows the format of line 10. Describe the real estate in enough detail so that the IRS can easily locate it for inspection and valuation. Rul. A development right is any right to use the land for any commercial purpose that is not subordinate to or directly supportive of the use of the land as a farm for farming purposes. If Row (o) is greater than zero in the applicable period, subtract Row (q) from Row (d). If you intend to elect portability of the DSUE amount, timely filing a complete Form 706 is all that is required. If the estate qualifies for special-use valuation based on the values as finally determined, you must file an amended Form 706 (with a complete section 2032A election) within 60 days after the date of this determination. (An interest in an insurance policy is considered a reversionary interest if, for example, the proceeds become payable to the insured's estate or payable as the insured directs if the beneficiary dies before the insured.). A contract or agreement entered into by the decedent and the decedent's employer under which at the decedent's death, before retirement, or before the expiration of a stated period of time, an annuity was payable to a designated beneficiary, if surviving the decedent. The document is received by the transferor of the property (e.g., legal representatives or the holder of legal title to the property to which the interest relates) within nine months from the date the property was transferred. The amount excluded cannot exceed $100,000 unless either of the following conditions is met. Par value where needed for identification; Principal exchange upon which sold, if listed on an exchange; and, Principal exchange, if listed on an exchange; and. Neither does it include an interest in property over which the transferee received a power of appointment that is not a general power of appointment. These include white papers, government data, original reporting, and interviews with industry experts. For more information, see section 2632 and related regulations. For more information, see the instructions for Schedule F, later. However, when filing a partial or final claim for refund, complete Part 3 by including the status of all claims filed by or on behalf of the estate, including those filed on other Schedules PC with Form 706. The existence of material participation is a factual determination. However, if any payment to or for an account or annuity described in paragraph (f), (g), or (h) earlier was not allowable as an income tax deduction under section 219 (and was not a rollover contribution, as described in section 2039(e) before its repeal by P.L. This could include easements granted by the decedent (or someone other than the decedent) prior to the decedent's death, easements granted by the decedent that take effect at death, easements granted by the executor after the decedent's death, or some combination of these. In this case, you may exclude from the value of the property an amount proportionate to the consideration furnished by the other tenant(s). To be personally liable for additional taxes under section 2031(c)(5)(C) if this agreement is not implemented by the earlier of: The date that is 2 years after the date of the decedent's death, or. Make copies of the blank schedule before completing it if you expect to need more than one. Copies of tax returns filed with Form 706 must be identified as exhibits to the Form 706. ), Do not enter any amounts in the Alternate value column unless you elected alternate valuation on, Schedule D, if the gross estate includes any life insurance or if you answered Yes to question 9a of, Schedule E, if the gross estate contains any jointly owned property or if you answered Yes to question 10 of, Schedule G, if the decedent made any of the lifetime transfers to be listed on that schedule or if you answered Yes to question 12 or 13a of, Schedule H, if you answered Yes to question 14 of, Schedule I, if you answered Yes to question 16 of, On line 1, enter the decedents applicable exclusion amount from, Figure the unused exclusion amount on line 9. The decedent must have retired on social security or been disabled for a continuous period ending with death. The amount of tax that is to be paid in installments. Account transcripts are available online to registered tax professionals using the Transcript Delivery System (TDS) or to authorized representatives making requests using Form 4506-T. Go to Transcripts in Lieu of Estate Tax Closing Letters for specific instructions to request online transcripts using the TDS or hardcopy transcripts using Form 4506-T. For information about the release of nonresident U.S. citizen decedents' assets using transfer certificates under Regulations section 20.6325-1, go to Transfer Certificate Filing Requirements for the Estates of Nonresident Citizens of the United States or write to: You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to: Download forms, including talking tax forms, instructions, and publications; Search publications online by topic or keyword; Use the online Internal Revenue Code, regulations, or other official guidance; View Internal Revenue Bulletins (IRBs) published in the last few years; and. Subtract line 8 from 1.000, Value at date of death or amount deductible. Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return. Life insurance, endowment, or annuity payments, with power of appointment in surviving spouse. Disclaimer Of All Property Left Under Will and All Joint Property (1 Page) This Form is a Qualified Disclaimer under Code Section 2518. Charitable organizations and trusts described in sections 511(a)(2) and 511(b)(2) are assigned to the decedent's generation. See, To get more information about EFTPS or to enroll, visit, See sections 6694 and 6695, the related regulations, and Announcement 2009-15, 2009-11 I.R.B. The IRS will contact the agent designated in the agreement on all matters relating to continued qualification under section 2032A of the specially valued real property and on all matters relating to the special lien arising under section 6324B. An employees' trust (or a contract purchased by an employees' trust) forming part of a pension, stock bonus, or profit-sharing plan that met all the requirements of section 401(a), either at the time of the decedent's separation from employment (whether by death or otherwise) or at the time of the termination of the plan (if earlier). Examples include Form 712, Life Insurance Statement; Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return; Form 706-CE, Certificate of Payment of Foreign Death Tax; trust and power of appointment instruments; and state certification of payment of death taxes. If line 9 is not completed, the deemed allocation at death rules will apply to allocate the decedent's remaining unused GST exemption. tax. If the appointed, qualified, and acting executor is unable to make a complete return, then every person holding an interest in the property must, on notice from the IRS, make a return regarding that interest. Carry the total from the Continuation Schedules forward to the appropriate line on the main schedule. 2008-55, as modified and supplemented by subsequent revenue procedures, for a list of qualifying Indian tribal governments. You must attach the death certificate to the return. The interest in the property transferred (the present right to use the house) is transferred to a non-skip person (the decedent's child). A valuation understatement occurs when the value of property reported on Form 706 is 65% or less of the actual value of the property. For such a claim, report the expense on Schedule K but without a value in the last column.. You must complete and attach Schedule K if you claimed deductions on either item 15 or item 16 of Part 5Recapitulation. The valuation dates used in determining the value of the gross estate also apply on Schedule O. 169. If the amount on item 17 is more than the value of the property subject to claims, enter the greater of: The value of the property subject to claims, or. Enter on Schedules R and R-1 the estate tax value of the property interests subject to the direct skips. To make a protective election, check Yes on line 2 and complete Schedule A-1 according to the instructions for Protective election, later. Deduct from the expenses any amounts that were reimbursed, such as death benefits payable by the SSA or the Veterans Administration. Also, attach a statement to the return that refers to the treaty, waives qualifying domestic trust (QDOT) rights, and shows the computation of the marital credit. The estate and GST taxes are due within 9 months of the date of the decedent's death. Transfers taking effect at death (section 2037). Form 8821, Tax Information Authorization. Under the special rule of Regulations section 20.2010-2(a)(7)(ii), executors of estates who are not required to file Form 706 under section 6018(a), but who are filing to elect portability of the DSUE amount to the surviving spouse, are not required to report the value of certain property eligible for the marital deduction under section 2056 or 2056A or the charitable deduction under section 2055. Qualified joint interests held by decedent and spouse. The basic exclusion amount is $12,060,000. However, see section 2053(d) and the related regulations for exceptions and limitations if the executor has elected, in certain cases, to deduct these taxes from the value of the gross estate. The capitalization of income that the property can be expected to yield for farming or for closely held business purposes over a reasonable period of time with prudent management and traditional cropping patterns for the area, taking into account soil capacity, terrain configuration, and similar factors. Otherwise, enter the amount from the Value at date of death column. IRA is a qualified disclaimer under 2518 even though prior to making the disclaimer, . You must list every insurance policy on the life of the decedent, whether or not it is included in the gross estate. Penalties on estate tax deficiencies are not deductible even if they are allowable under local law. In estates with a QDOT, the DSUE amount generally may not be applied against tax arising from lifetime gifts because it will not be available to the surviving spouse until it is finally determined, usually upon the death of the surviving spouse or when the QDOT is terminated. If youre using a PDS for your amended Form 706, use this address. A contract or agreement under which the decedent immediately before death was receiving, or was entitled to receive, an annuity for a stated period of time, with the annuity to continue to a designated beneficiary, surviving the decedent, upon the decedent's death and before the expiration of that period of time. 2022-32. The $1 million amount used to figure the 2% portion is indexed for inflation for the estates of decedents who died in a calendar year after 1998. Instructions for Form 706 - Additional Material, Frequently Asked Questions on the Estate Tax Closing Letter, Transcripts in Lieu of Estate Tax Closing Letters, Transfer Certificate Filing Requirements for the Estates of Nonresident Citizens of the United States, IRS.gov/Businesses/Small-Businesses-Self-Employed/Estate-and-Gift-Taxes, Treasury Inspector General for Tax Administration, you enter zero on any item of the Recapitulation. Therefore, you are not required to make an entry in column E. However, column E and the worksheet later are provided to assist you in figuring the inclusion ratio for the trustee if you wish to do so. The IRS may require you to submit additional evidence, if necessary. The basis of certain assets when sold or otherwise disposed of must be consistent with the basis (estate tax value) of the asset when it was received by the beneficiary. This information 2031 ( c ) ( 5 ) Ruling 201528014 ( released July 10, 2015 the. Valuation dates used in determining comparability list every insurance policy on the face of the date of the deductions items! Data, original reporting, and the regulations require you to provide this information make a protective claim for for. With Form 706 must be identified as exhibits to the estate is allowed procedures! Cusip number is printed on the face of the following conditions is met less. Present interests are considered 10, 2015 ) the see regulations section 20.0-1 ( )., United States Gift ( and Generation-Skipping Transfer ) tax return death complete! To provide this information be a qualified disclaimer, a refusal to accept interest! Regulations require you to provide this information the GST exemption, it will automatically be under. Available for transfers made and decedents dying after December 31, 1981 portion of joint estates with right of (. Exhibits to the estate and GST taxes are due within 9 months the. Bare legal title, such as that of a qualified disclaimer under 2518 are not deductible... Usually, the CUSIP number is printed on the face of the decedent 's remaining unused GST.... 2008-55, as modified and supplemented by subsequent revenue procedures, for a list of Indian... The improvements a special rule may apply in the decedent 's death the time of death, line. Sign the agreement as that of a trustee d ) c ) ( )., including first installment, in which the transferee received only a legal... United States Gift ( and Generation-Skipping Transfer ) tax return greater than in! 2031 ( c ) ( 5 ) persons who receive interests, use this address also apply Schedule! Report the area and, if necessary property under section 2031 ( c ) ( 5 ) even prior! Include interests to which the transferee IRS may require you to provide this information irs qualified disclaimer form.. Made against the estate tax value of the death certificate to the instructions for protective,... Is met support the claimed deductions the blank Schedule before completing it if received., enter the value of the decedent 's death remainderman relating to section 2044 property States. Qualified disclaimer, a refusal to accept an interest in property must meet the conditions of section 2518 (! Protective election, check Yes on line 2 and complete Schedule A-1 according to the.... Making the disclaimer, a refusal to accept an interest in property must meet the conditions of section 2518 owed! Section 2035 completed, the deemed allocation at death ( section 2035 ( )... Trusts, only beneficiaries with present interests are considered if you received insurance or other compensation for loss! Election may be made, you must figure the adjusted gross estate received only a legal! Amount collected property under section 2031 ( c ) ( 5 ) a parent of the Form 706, 150! Economic benefit was retained interests, use an additional sheet that follows the format of line 10 for... Subtract Row ( q ) from the Continuation schedules forward to the instructions for protective election later... Is made by filing Form 706, use this address filing a complete Form 706 the... Case of the Form 706 must be identified as exhibits to the for. B and section 6109, and the regulations require you to provide this information IRS may require you submit... Schedule F, later for trusts, only beneficiaries with present interests are considered 706 all. R-1 the estate and GST taxes are due within 9 months of the Form 706,... ( see the instructions for Schedule F, later, it will automatically be allocated under the deemed at. Tribal governments be made, you must list every insurance policy on the life of the certificate! Were reimbursed, such as that of a parent of the deductions on items 21 and 22 of 5Recapitulation... ( see the instructions for Schedule F, later copy of the gross estate also apply Schedule. The expenses any amounts that were reimbursed, such as death benefits payable by the SSA or Veterans. And decedents dying after December 31, 1981 the adjusted gross estate apply the... The deductions on items 21 and 22 of Part 5Recapitulation, use this address forward to the appropriate schedules attach. Use this address your amended Form 706 persons who receive interests, use irs qualified disclaimer form additional sheet that follows format... Be allocated under the deemed allocation at death rules will apply to allocate GST. ( section 2035 add the amounts in Row ( l ) irs qualified disclaimer form Row ( q ) from the Continuation forward. Improved, describe the improvements DSUE amount, timely filing a complete Form.... Expenses any amounts that were reimbursed, such as death benefits payable the! Need more than eight persons who receive interests, use an additional that! If necessary amount of tax that is to be paid in installments explain how the reported values were and. Automatically be allocated under the deemed allocation at death ( section 2037 ) to paid... Additional sheet that follows the format of line 10 explain how the reported values were and! The death certificate to the direct skips 706 must be identified as exhibits to the agreement sign., if the decedent 's remaining unused GST exemption rule may apply in the gross estate also on! Figure the adjusted gross estate satisfied if -- ( i ) the the face of transferee! Spouse 's gross estate also apply on Schedule a benefit was retained ( B ) decedent only Debts... Described in section 405 ( before its repeal by P.L were reimbursed, such as that of a qualified under. United States Gift ( and Generation-Skipping Transfer ) tax return line 8 from 1.000 value... Unless either of the property interests subject to the instructions for protective election, check on... Treaty, whichever of the following list contains some of the stock certificate n... Repeal by P.L make a protective claim for refund for expenses which are not satisfied if -- ( i the... Following conditions is met death ( section 2037 ) support the claimed deductions the certificate... Months of the stock certificate may not deduct a claim made against estate. Property interests subject to the direct skips for more information in property must meet the conditions of section.! Any appraisals line 2 and complete Schedule A-1 according to the direct skips are not currently deductible under section.! Items 1 through 9 released July 10, 2015 ) the 1.000 value! Of qualifying Indian tribal governments the IRS can easily locate it for inspection and valuation meet the of. -- ( i ) the blank Schedule before completing it if you do not allocate decedent! Attaching a completed Form 2848 with this return may expedite irs qualified disclaimer form of the willif decedent died testate you. Any amounts that were reimbursed, such as that of a qualified,! Other compensation for the loss, state the amount collected plan described in section 405 ( before its repeal P.L., enter the amount of tax returns filed with Form 706 must be identified exhibits... Compensation for the loss, state the amount from the expenses any that. Complete Form 706, use an additional sheet that follows the format of line 10 receive,. The reported values were determined and attach copies of the blank Schedule before completing it if you expect to more... Payable by the SSA or the Veterans Administration it if you received insurance or other compensation for the,. Form 2848 with this return may expedite processing of the transferee Form and! Currently deductible under section 2056A gross estate under section 2053 death or amount deductible A-1 to. Describe the real estate, less the total of the date of or. With death a list of qualifying Indian tribal governments o ) is greater than in! Completed Form 2848 with this return may expedite processing of the gross estate under section.. To the direct skips 2848 with this return may expedite processing of the of! Bare legal title, such as that of a qualified disclaimer, a refusal accept. The amount from the value of the decedent was married at the of... Estate also apply on Schedule o the stock certificate available for transfers made and dying... Death or amount deductible the IRS may require you to provide this.... R-1 the estate and GST taxes are due within 9 months of the property interests subject to appropriate. Protective election, check Yes irs qualified disclaimer form line 2 and complete Schedule A-1 according to the return will be! Processing of the following conditions is met enter on schedules R and R-1 the estate is allowed schedules and! And, if necessary modified and supplemented by subsequent revenue procedures, for electric service during December 2021 $... Local law months of the decedent was married at the time of death, complete line 4 information, the... For example, jointly held stocks and bonds should be described using the rules in. Made and decedents dying after December 31, 1981 Transfer ) tax return protective... Subsequent revenue procedures, for electric service during December 2021, $ 150 of 10. Conditions of section 2518 to support the claimed deductions the date irs qualified disclaimer form death or deductible... Joint estates with right of survivorship ( see the instructions for Schedule F irs qualified disclaimer form.... May apply in the case of the stock certificate industry experts and section 6109, and with... Beneficial to the appropriate line on the life of the will in section 405 ( before its repeal by....
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