| http://www.w3.org/ns/prov#value | - Estate Tax.(1) Donor is sole annuitant; no amount is includable in gross estate.(2) One-life annuity for someone other than annuitant; no amount is includablein gross estate except that amount of adjusted taxable gift comes back forpurposes of calculating tentative estate tax.D. Two-life annuity funded with Donor???s separate property; Donor is first annuitant.
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