| http://www.w3.org/ns/prov#value | - d spouse; (iv) the DSUEA is not indexed for inflation; (v) assets can be sprinkled among the surviving spouse or other beneficiaries who may be in a lower' marginal income tax bracket; (vi) protects assets for children of the marriage; (vii) useful for GST planning; and (viii) portability is scheduled to expire after 2012.
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