| 词汇 | exemption trust |
| 释义 | `1`exemption trust `2` "Nolo Everybody's Legal Dictionary": A bypass trust funded with an amount no larger than the personal federal estate tax exemption in the year of death. If the trust grantor leaves property worth more than that amount, it usually goes to the surviving spouse. The trust property passes free from estate tax because of the personal exemption, and the rest is shielded from tax under the surviving spouse's marital deduction. See Topic: Wills & Estate Planning |
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