1. S, age 60, transferred $100,000 to a trust. The income is payable to A,...

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Accounting

1. S, age 60, transferred $100,000 to a trust. The income is payable to A, age 60, during the life of S. The corpus is payable to B on Ss death. S retained the power to name a new remainderman. When S dies ten years later, what are the estate tax consequences of this trust?

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