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1. Explain what a will is, its purpose, advantages, and requirements to be valid. 2. What are the grounds for contesting a will? 3. When would life insurance proceeds be distributed under the provisio
1. Explain what a will is, its purpose, advantages, and requirements to be valid.
2. What are the grounds for contesting a will?
3. When would life insurance proceeds be distributed under the provisions of a will?
4. What property in a descendant’s estate is subject to probate? What are the advantages and disadvantages of probate?
5. What are the responsibilities of an executor?
6. For what reasons might a beneficiary disclaim an inheritance?
7. When is property usually valued for estate tax purposes?
8. Why does the book value of business assets often differ from their fair market value?
9. Explain how the subtraction method of valuation is used to value transfers with retained interests.
10. Explain the significance of the minimum-value rule in the context of an estate freeze.
11. What are the advantages to entering into a buy-sell agreement?
12. Identify some of the provisions that all buy-sell agreements typically contain. 1
3. Describe four methods for specifying or determining the purchase price in a buy-sell agreement.
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