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American Bar Association Young Lawyers Division The 101 Practice Series: Breaking Down the Basics © 2009 American Bar Association All Rights Reserved Marital Deduction Planning and the Non-Citizen Spouse By Hugh Drake The importance of marital status cannot be understated in transfer tax planning. The US Transfer Tax System is designed to allow spouses to pass assets to one another in life and upon death without the imposition of transfer taxes. However, the spouse...

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