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Expenses, and estate settlement expenses have been paid and after all specific gifts under your will or living trust have been distributed to your designated beneficiaries. PLEASE NOTE: If your estate is large enough to warrant the use of certain estate-tax reduction techniques, then your legal advisor will explain the various techniques available to reduce or eliminate such taxes. A. PRIMARY BENEFICIARIES OF YOUR RESIDUARY ESTATE 1. Your Spouse. Select one of the following Complete Secti.

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