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Complex Will with Credit Shelter Marital Trust for Large Estates Maryland Form

Complex Will with Credit Shelter Marital Trust for Large Estates Maryland Form

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the credit shelter trust is an estate planning tool for married couples this type of trust may go by many names including unified credit shelter bypass Trust Credit shelter bypass Trust Credit shelter trust bypass trust BR trust or non-marital trust if your revocable living trust split in two when your spouse passed the credit shelter Trust might be called the b trust in the ab split attorneys sometimes call the credit shelter trust the buried spouse is trust for brevity I'll favor the term BR trust in this video what is the purpose of a br trust married couples generally use the BR trust to maximize the estate tax exemption of the first spouse to Die the estate tax exemption is the same as the gift tax exemption also called the unified tax credit this is the amount that one person can gift during life or at death without Federal gift or estate taxes in 2023 the exemption is 12.92% 2 million if a spouse passes in 2023 up to 12.92% States the deceased spouses half of community p

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