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Without such a will,the courts will again step in

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But any primary your partner receives (unless the circulation is because of “difficulty” as specified by the IRS),plus assets remaining in the QDOT when your spouse dies,will be taxed as if they became part of your estate when you died (at your highest estate tax rate) lawyer.
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This can avoid these assets from transferring to the living spouse’s new partner,needs to she remarry Redhawk.
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