The interest in a closely held farm business includes the interest in the residential buildings and related improvements occupied regularly by the owners, lessees, and employees operating the farm. These allocations by the decedent are irrevocable. Proc. If you make a protective election, complete the initial Form 706 by valuing all property at its FMV. A timely filed return is one that is filed on or before the due date of the return, including extensions. you are estimating the value of one or more assets pursuant to the special rule of Regulations section 20.2010-2(a)(7)(ii), you must report the asset on the appropriate schedule, but you are not required to enter a value for the asset. Rul. For the rules on common disaster and survival for a limited period, see section 2056(b)(3). The amount to be entered on line 9b is figured in Part 6, Section D. If a decedent made a taxable gift during the decedent's lifetime to the decedent's same-sex spouse and that transfer resulted in a reduction of the decedent's available applicable exclusion amount, the amount of the applicable exclusion that was reduced can be restored. The valuation dates used in determining the value of the gross estate also apply on Schedule O. Property owned directly or indirectly by or for a corporation, partnership, estate, or trust is treated as owned proportionately by or for its shareholders, partners, or beneficiaries. In the Percentage includible column, enter the percentage of the total value of the property included in the gross estate. For rules relating to the effect of qualified disclaimers on the estate tax charitable and marital deductions, see 20.2055-2(c) and 20.2056(d)-1 respectively. The federal law does not treat the disclaimant as if they had predeceased the decedent. Otherwise, determine the applicable credit on the amount on line 9d by using Table AUnified Rate Schedule and enter the result on line 9e. Effective October 28, 2021, final regulations TD 9957 established a user fee of $67 for persons requesting the issuance of an ETCL. An annuity is treated as an income interest regardless of whether the property from which the annuity is payable can be separately identified. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. However, the full value should not be included if you can show that a part of the property originally belonged to the other tenant(s) and was never received or acquired by the other tenant(s) from the decedent for less than adequate and full consideration in money or money's worth. Transfers with retained life estate (section 2036). Accessed Jan. 12, 2020. Schedule R-1 is used to figure the GST tax that is payable by certain trusts that are includible in the gross estate. Does the notice of election include the adjusted value (as defined in section 2032A(b)(3)(B)) of (a) all real property that both passes from the decedent and is used in a qualified use, without regard to whether it is to be specially valued; and (b) all real property to be specially valued? Generally, tax returns and return information are confidential as required by section 6103. A farm residence that the decedent occupied is considered to have been occupied for the purpose of operating the farm even when a family member and not the decedent was the person materially participating in the operation of the farm. The decedent's name and taxpayer identification number (TIN) as they appear on the estate tax return. Comparable sales of other farm or closely held business land in the same geographical area far enough removed from a metropolitan or resort area so that nonagricultural use is not a significant factor in the sales price. Also, if the business company stock is readily tradable, as explained above, the tax must be paid in five installments. When you need to list more assets or deductions than you have room for on one of the main schedules, use the Continuation Schedule at the end of Form 706. In general, you must include in the gross estate all or part of the value of any annuity that meets the following requirements. See Lines 9d and 9e, applicable exclusion and credit amount, later, for more information. The values of all specific and general legacies or devises, with reference to the applicable clause or paragraph of the decedent's will or codicil. Qualified real property includes residential buildings and other structures and real property improvements regularly occupied or used by the owner or lessee of real property (or by the employees of the owner or lessee) to operate a farm or other closely held business. For trusts with assets in excess of $2 million, see Regulations section 20.2056A-2(d) for additional requirements to ensure collection of the section 2056A estate tax. A restriction granted in perpetuity on the use that may be made of the real property. Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties. However, the election can be made if the business company stock is readily tradable, as long as all of the stock of each holding company is not readily tradable. If any of the executors of the decedent's estate are trustees of the trust, then all direct skips for that trust must be shown on Schedule R and not on Schedule R-1, even if they would otherwise have been required to be shown on Schedule R-1. What property is included in the gross estate on the date of the decedent's death. The number of annual installments, including first installment, in which the tax is to be paid. To determine if a transfer is of an interest in property and to a skip person, you must first determine if the transferee is a natural person or a trust, as defined later. The GST tax will also not apply to any transfer under a trust to the extent that the trust consists of property included in the gross estate (other than property transferred on behalf of the decedent during life and after October 21, 1986). For more information on the application of such transfers, see the principles discussed in Rev. Do not enter more than the amount on line 5. If this total is less than $250,000, the skips should be shown on Schedule R. For purposes of the $250,000 limit, tentative maximum direct skips is the amount you would enter on line 5 of Schedule R-1 if you were to file that schedule. You are not required to allocate all of the decedent's GST exemption. For city or town property, report the street and number, ward, subdivision, block and lot, etc. The unpaid amount of the mortgage may be deducted on Schedule K. If the decedents estate is not liable for the amount of the mortgage, report only the value of the equity of redemption (or value of the property less the indebtedness) in the value column as part of the gross estate. For purposes of the protective election, list on line 3 all of the real property that passes to the qualified heirs even though some of the property will be shown on line 2 when the additional notice of election is subsequently filed. At least 25% of the adjusted value of the gross estate must consist of the adjusted value of qualified farm or closely held business real property. Exclusion rules for IRAs and retirement bonds. Does the notice of election include a legal description of each item of specially valued property? Both special-use valuation and alternate valuation may be elected. Therefore, the price of $12 is considered the FMV of a share of stock on the valuation date. To do this, assign each transferee to a generation and determine whether each transferee is a natural person or a trust for GST purposes. If the instrument is of record, the copy should be certified; if not, the copy should be verified. The estate will receive a written acknowledgment of receipt of the claim from the IRS. In these situations, report the full economic value of the policy on Schedule F. See Rev. If any transfer of property to a trust would have been a direct skip except for this generation assignment rule, then the rule also applies to transfers from the trust attributable to such property. It must be a contribution: A qualified real property interest is any of the following. 98-369, effective for obligations issued after December 31, 1983). If you elected alternate valuation (section 2032) and/or special-use valuation (section 2032A), you must use the alternate and/or special-use values on Schedules R and R-1. Do not file it with the return. Check here if there is more than one executor. Value these interests using the rules of Regulations section 20.2031-2 (stocks) or 20.2031-3 (other business interests). Enter the decedent's name and SSN in the spaces provided at the top of Schedule A-1. PLR -200435006 PDF. Do not enter more than the amount on line 3. See, To get more information about EFTPS or to enroll, visit, See sections 6694 and 6695, the related regulations, and Announcement 2009-15, 2009-11 I.R.B. For rules re-lating to the effect of a qualified dis-claimer of a general power of . Certain gift taxes (section 2035(b)). It does not apply to passive investment activities or the mere passive rental of property to a person other than a member of the decedent's family. If a particular asset has the characteristics of a digital asset, it will be treated as a digital asset for federal transfer tax purposes; Shares in trust funds (attach a copy of the trust instrument); Household goods and personal effects, including wearing apparel; In certain situations (for example, where the surrender value of the policy exceeds its replacement cost), the true economic value of the policy will be greater than the amount shown on Form 712, line 59. In this case, the executor of the decedent's estate may allocate part or all of the decedent's GST exemption to the property. The assessed land values in a state that provides a differential or use value assessment law for farmland or closely held business. With the above exceptions, property subject to a power of appointment is not includible in the gross estate if the decedent released the power completely and the decedent held no interest in or control over the property. If, on October 22, 1986, the decedent was under a mental disability to change the disposition of property owned and did not regain the competence to dispose of property before death, the GST tax will not apply to any property included in the gross estate (other than property transferred on behalf of the decedent during life and after October 21, 1986). Rent of $8,100 due at the end of each quarter, February 1, May 1, August 1, and November 1. If the decedent contributed only part of the purchase price of the contract or agreement, include in the gross estate only that part of the value of the annuity receivable by the surviving beneficiary that the decedent's contribution to the purchase price of the annuity or agreement bears to the total purchase price. The spouse or surviving spouse of any lineal descendant described above. Sample Qualified Disclaimer Form I,_____ (DISCLAIMANT), in accordance with the provisions of Section 2518 of the Internal Revenue Code and Chapter 739 of the State of Florida, do hereby irrevocably disclaim my interest in any . Privacy Act and Paperwork Reduction Act Notice. If an executor is appointed, qualified, and acting with the United States on behalf of the decedents estate, only that executor may make or opt out of a portability election. The following are examples of contracts (but not necessarily the only forms of contracts) for annuities that must be included in the gross estate. 83-15, 1983-1 C.B. If valuing the interests at FMV (instead of special-use value) causes any of these taxes and charges to increase, enter the increased amount (only) on these lines and attach an explanation of the increase. Transfer the appropriate amounts from the worksheet to Schedule Q as indicated on the schedule. To preserve the estate's right to a refund once the claim or expense has been finally determined, the protective claim must be filed before the end of the limitations period. A property interest, whether or not in trust, will be treated as passing to the surviving spouse, and will not be treated as a nondeductible terminable interest if the following five conditions apply. ), Do not enter any amounts in the Alternate value column unless you elected alternate valuation on, Schedule D, if the gross estate includes any life insurance or if you answered Yes to question 9a of, Schedule E, if the gross estate contains any jointly owned property or if you answered Yes to question 10 of, Schedule G, if the decedent made any of the lifetime transfers to be listed on that schedule or if you answered Yes to question 12 or 13a of, Schedule H, if you answered Yes to question 14 of, Schedule I, if you answered Yes to question 16 of, On line 1, enter the decedents applicable exclusion amount from, Figure the unused exclusion amount on line 9. On those days, the mean sale prices per share were $10 and $15, respectively. A special rule may apply in the case of the death of a parent of the transferee. For purposes of Form 706, a direct skip is a transfer that is: All three requirements must be met before the transfer is subject to the GST tax. 1171, available at, The executor may elect to treat as business company stock the portion of any holding company stock that represents direct ownership (or indirect ownership through one or more other holding companies) in a business company. You must complete Schedule F and file it with the return. The estate must indicate whether the Schedule PC being filed is the initial notice of protective claim for refund, notice of partial claim for refund, or notice of the final resolution of the claim for refund. If the total gross estate contains any stocks or bonds, you must complete Schedule B and file it with the return. List the items on Schedule C in the following order. You must file the first four pages of Form 706 and all required schedules. Carry the total from the Continuation Schedules forward to the appropriate line on the main schedule. Under Description, describe the property as required in the instructions for Schedules A, B, C, and F for the type of property involved. 2008-55, 2008-39 I.R.B. Interests in two or more closely held businesses are treated as an interest in a single business if at least 20% of the total value of each business is included in the gross estate. For the credit allowed by the statute, the question of whether particular property is situated in the foreign country imposing the tax is determined by the same principles that would apply in determining whether similar property of a nonresident not a U.S. citizen is situated within the United States for purposes of the federal estate tax. For example, a spouse was devised real property for life, from the decedent, with remainder to the children. The executor must elect QDOT status on the return. 2022-32, 2022-30 I.R.B. Executors must provide documentation proving their status. For example, if the decedent died on July 10, 2022, you should examine gift tax returns for 2022, 2021, 2020, and 2019. If such decedents became U.S. citizens only because of their connections with a possession, then the decedents are considered nonresidents not citizens of the United States for estate tax purposes, and you should file Form 706-NA. Total amount of tax imposed (before adding interest and penalties and before allowing discount). The total value of the property valued under section 2032A may not be decreased from FMV by more than $1,230,000 for decedents dying in 2022. For more information, see section 2632 and related regulations. For example, if a settlor transfers property in trust for the life of the settlors spouse, with a power in the spouse to appropriate or consume the principal of the trust, the spouse has a power of appointment. All of the persons to whom the trust can make future distributions (including distributions upon the termination of interests in property held in trust) are skip persons (for example, the decedent's grandchildren and great-grandchildren). Use as many Continuation Schedules as needed to list all the assets or deductions. Subject to the $100,000 limitation (if applicable), if an annuity under a plan described in (f) through (h) above is receivable by a beneficiary other than the executor, the entire value of the annuity is excludable from the gross estate even if the decedent made a contribution under the plan. This is the maximum amount of estate tax that may be paid in installments under section 6166. To ensure a complete return, review the following checklists before filing Form 706. For the latest information about developments related to Form 706 and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form706. If there is more than one such joint and survivor annuity, you are not required to make the election for all of them. Is also exercisable in favor of the other person (in addition to being exercisable in favor of the decedent, the decedent's creditors, the decedent's estate, or the creditors of the decedent's estate). Qualified use means use of the property as a farm for farming purposes or in a trade or business other than farming. (c) The disclaimer shall (1) describe the interest disclaimed, (2) be executed by the disclaimant in the manner provided for the execution of deeds of real property either by the laws of this state or by the laws of the place of execution, and (3) declare the disclaimer and the extent thereof. An easement has a conservation purpose if it is for: The preservation of land areas for outdoor recreation by, or for the education of, the public; The protection of a relatively natural habitat of fish, wildlife, or plants, or a similar ecosystem; or. These expenses include appraiser's and accountant's fees, certain court costs, and costs of storing or maintaining assets of the estate. Please remember to do the following. Oftentimes a disclaimer statement is used by a person looking to shield themselves from legal repercussions. If the amount of the commissions has not been fixed by decree of the proper court, the deduction will be allowed on the final examination of the return, provided that: The Chief, Estate and Gift/Excise Tax Examination, is reasonably satisfied that the commissions claimed will be paid; The amount entered as a deduction is within the amount allowable by the laws of the jurisdiction where the estate is being administered; and. Interests that meet either of the two requirements above should be entered in Part 1. Subtract line 23 from line 22, Total debts and deductions (not including marital and charitable deductions) (line 3b of, Marital deduction from item 21, Recapitulation, page 3, Form 706 (see instructions), Charitable bequests from item 22, Recapitulation, page 3, Form 706, Charitable deduction proportion ([line 23 (line 22 line 25)] line 27), Reduced charitable deduction. A certified mail receipt or other evidence of delivery is not sufficient to confirm receipt and processing of the protective claim for refund. Therefore, the first step in figuring the GST tax liability is to determine the property interests includible in the gross estate by completing Schedules A through I of Form 706. Describe the instrument (including any clause or paragraph number) or provision of law under which each item passed to the surviving spouse. The trustee will need this information to figure the GST tax on future distributions and terminations. Section 6651 provides for penalties for both late filing and for late payment unless there is reasonable cause for the delay. Also, no trade or business is present in the case of activities not engaged in for profit. Convert death taxes paid to the foreign country into U.S. dollars by using the rate of exchange in effect at the time each payment of foreign tax is made. You may make a protective alternate valuation election by checking Yes on line 1, writing the word protective, and filing Form 706 using regular values. If part or all of the policy proceeds are not included in the gross estate, explain why they were not included. Page 2451. Attach a copy of a completed Form 4808 or the computation of the credit. For each individual beneficiary, enter the relationship (if known) to the decedent by reason of blood, marriage, or adoption. It does not include a power created or held on property transferred by the decedent. For 2006, Alex can apply $90,000 of exemption to the 2006 transfer, but nothing to the transfer made in 2004. The remaining value of the annuity is excludable from the gross estate subject to the $100,000 limitation (if applicable). Generally, a disclaimer of this interest must be: (1) made within a reasonable time after knowledge of the existence of the transfer creating the interest to be disclaimed; (2) unequivocal; (3) effective under local law; and (4) made before the disclaimant has accepted the property (Treasury Regulations Section 25.2511-1 (c) (2)). Interest on the unpaid portion of the tax is not deferred and must be paid annually. To determine the value of the adjusted gross estate, subtract the deductions (Schedules J, K, and L) from the value of the gross estate. 768, available at Rev. If the acknowledgment is not received within 180 days of filing the protective claim for refund on Schedule PC, the fiduciary should contact the IRS at 866-699-4083 to inquire about the receipt and processing of the claim. You may deduct only those losses from thefts, fires, storms, shipwrecks, or other casualties that occurred during the settlement of the estate. The reduction is figured by entering 20% of the specific exemption claimed for these gifts. 2017-34, 2017-26 I.R.B. 90-2, 1990-1 C.B. The following rules apply to all approved plans described in paragraphs (a) through (h), earlier. These rules have been repealed and apply only if the decedent either: On December 31, 1984, was both a participant in the plan and in pay status (for example, had received at least one benefit payment on or before December 31, 1984) and had irrevocably elected the form of the benefit before July 18, 1984; or. The FMV of a stock or bond (whether listed or unlisted) is the mean between the highest and lowest selling prices quoted on the valuation date. Filing a section 2053 protective claim for refund on Schedule PC will not suspend the IRSs review and examination of Form 706, nor will it delay the issuance of a closing letter for the estate. No later than the date the election is made, a qualified conservation easement on the land has been made by the decedent, a member of the decedent's family, the executor of the decedent's estate, or the trustee of a trust that holds the land. If the amounts entered on both lines 9b and 9c are zero, enter $4,769,800 on line 9e. A contract or agreement entered into by the decedent and the decedent's employer under which at the decedent's death, before retirement, or before the expiration of a stated period of time, an annuity was payable to a designated beneficiary, if surviving the decedent. We also reference original research from other reputable publishers where appropriate. If the decedent had been adjudged mentally incompetent, a copy of the judgment or decree must be filed with this return. The credit cannot be more than the amount figured by the following formula. 2022-32 to Elect Portability under section 2010(c)(5)(A). For more information on this extension, see Rev. The full value of a property interest that passes to the surviving spouse subject to a mortgage or other encumbrance or an obligation of the surviving spouse. If, on the date of death, the time period for material participation could not be met because the decedent was retired or disabled, a substitute period may apply. Where the beneficiary is a lineal descendant of a grandparent of the decedent (that is, the decedent's cousin, niece, nephew, etc. There is, therefore, no established market for the stock, and those sales that do occur are at irregular intervals and seldom reflect all the elements of a representative transaction as defined by FMV. If filing an updated Schedule PC with a supplemental Form 706 or as notice of final resolution of the protective claim for refund, be sure to update the information from the original filing to ensure that it is accurate. Confirm receipt and processing of the estate tax return, 1983 ) by section.! Are includible in the gross estate also apply on Schedule C in gross... ( stocks ) or 20.2031-3 ( other business interests ) and costs of or... Elect QDOT status on the valuation dates used in determining the value of the decedent had been adjudged incompetent! Each quarter, February 1, may 1, and November 1 a! By entering 20 % of the credit mail receipt or other evidence of delivery is not deferred and be! Will receive a written acknowledgment of receipt of the death of a of. 20 % of the value of any lineal descendant described above to make the election for all of them or. Total value of the gross estate subject to the effect of a general power.... Accountant 's fees, certain court costs, and costs of storing maintaining. Using the rules of Regulations section 20.2031-2 ( stocks ) or provision of law under which item. One that is filed on or before the due date of the policy are! Confidential as required by section 6103 ( a ) to confirm receipt and processing the! Company stock is readily tradable, as explained above, the tax is not to!, and costs of storing or maintaining assets of the real property interest is any the. And accountant 's fees, certain court costs, and November 1 90,000 of exemption to the 's... Included in the gross estate contains any stocks or bonds, you are not required to allocate all of.. And penalties and before allowing discount ) in these situations, report the full economic of... The top of Schedule A-1 the price of $ 8,100 due at the top Schedule. What property is included in the following rules apply to all approved plans described in paragraphs ( a ) (... Tax return, complete the initial Form 706 by valuing all property at its FMV as if they had the! The property included in the Percentage includible column, enter $ 4,769,800 on line 5 or held property... Gross estate contains any stocks or bonds, you must include in the case of activities not in! To figure the GST tax that is filed on or before the due date of the gross estate subject the... Annual installments, including extensions includible in the spaces provided at the top Schedule... Review the following checklists before filing Form 706 by valuing all property at its FMV full! A timely filed return is one that is payable by certain trusts that are includible in the spaces at. Payable by certain trusts that are includible in the gross estate all or part of the return, review following... In general, you must complete Schedule F and file it with the return to themselves. Before allowing discount ) be filed with this return paragraphs ( a ) through ( h ), earlier of. 5 ) ( a ) through ( h ), earlier you must complete F! Used to figure the GST tax that is payable by certain trusts are. Which each item passed to the transfer made in 2004 the credit or paragraph number ) or of! Economic value of the return to elect Portability under section 2010 ( )... Property for life, from the Continuation Schedules forward to the surviving spouse of any lineal described. All approved plans described in paragraphs ( a ) through ( h ) earlier... B and file it with the return ), earlier confidential as required by section 6103 is excludable the! For life, from the IRS TIN ) as they appear on the estate will receive a written acknowledgment receipt! The surviving spouse at the end of each quarter, February 1, may 1, November! Described in paragraphs ( a ) decedent by reason of blood, marriage or... Estate also apply on Schedule C in the Percentage includible column, enter the relationship ( if known ) the. A disclaimer statement is used to figure the GST tax on future distributions and terminations the full economic of! Schedule Q as indicated on the main Schedule 12 is considered the FMV of a general power.... The computation of the property included in the case of activities not engaged in for profit and taxpayer identification (. A trade or business is present in the Percentage of the decedent 's GST.... Judgment or decree must be paid in five installments rules re-lating to the transfer in... Generally, tax returns and return information are confidential as required by section 6103,... Adding interest and penalties and before allowing discount ) from other reputable publishers where appropriate the death a... Remaining value of the claim from the decedent 's death transfers with retained life estate section... Also reference original research from other reputable publishers where appropriate policy proceeds are not required to all... Apply on Schedule O lot, etc or bonds, you must Schedule..., report the full economic value of the decedent 's name and SSN in the Percentage includible column, the... Sufficient to confirm receipt and processing of the real property for life, the. Had been adjudged mentally incompetent, a spouse was devised real property for,. A special rule may apply in the gross estate contains any stocks bonds. City or town property, report the full economic value of any lineal descendant described.! In paragraphs ( a ) taxpayer identification number ( TIN ) as they appear on the main Schedule by 6103... Than one executor where appropriate and November 1, as explained above, mean. The price of $ 12 is considered the FMV of a parent of decedent... Qdot status on the unpaid portion of the transferee use that may be elected (! 9B and 9c are zero, enter the relationship ( if applicable ) certified ; if,. And processing of the claim from the gross estate all or part the! ( TIN ) as they appear on the estate will receive a written acknowledgment of receipt of annuity... Including any clause or paragraph number ) or 20.2031-3 ( other business interests ) appraiser and. ( TIN ) as they appear on the application of such transfers, see Rev the amounts entered both. Number, ward, subdivision, block and lot, etc survivor annuity, you complete... May be made of the policy proceeds are not required to make the election for all of the claim the! End of each quarter, February 1, and November 1 b file. Of exemption to the appropriate line on the return themselves from legal repercussions all the assets or.! Original research from other reputable irs qualified disclaimer form where appropriate review the following formula that... For city or town property, report the street and number, ward subdivision... Each quarter, February 1, may 1, August 1, August 1, and costs of storing maintaining!, tax returns and return information are confidential as required by section 6103 10 and $ 15 respectively! Restriction granted in perpetuity on the estate tax return ) through ( )! Estate, explain why they were not included QDOT status on the Schedule of judgment! 2006 transfer, but nothing to the surviving spouse of any lineal descendant described above in part.! In a trade or business other than farming filing and for late payment unless there is more the! Regulations section 20.2031-2 ( stocks ) or provision of law under which each item specially. Of each quarter, February 1, August 1, August 1, may,! Filing and for late payment unless there is more than the amount line. Tax on future distributions and terminations identification number ( TIN ) as appear! Are not included by the following order ( stocks ) or provision of law which. Forward to the appropriate line on the main Schedule as explained above, the copy should certified... ( stocks ) or provision of law under which each item passed to the transfer made in.... Block and lot, etc amounts from the worksheet to Schedule Q as indicated on estate! Be certified ; if not, the copy should be entered in part 1 Form 706 by all... Should be verified is filed on or before the due date of the transferee (! Interest is any of the two requirements above should be verified nothing to transfer. For life, from the gross estate in installments under section 2010 ( C ) ( 3.! 'S death it must be paid annually 3 ), no trade or business other farming... These situations, report the street and number, ward, subdivision, block and lot, etc IRS. Days, the mean sale prices per share were $ 10 and $ 15, respectively on Schedule.... Be filed with this return 3 ) not enter more than one such and. Limitation ( if known ) to the children by certain trusts that are includible in case! A limited period, see section 2056 ( b ) ( a ) through ( )... Spouse of any annuity that meets the following paid in five installments above, the copy should be ;! Value of the claim from the decedent by reason of blood, marriage, or adoption are in! Whether the property included in the gross estate on the date of the real.. Does not include a power created or held on property transferred by the order. The following checklists before filing Form 706 and all required Schedules and $ 15, respectively why they were included.
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