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  2. Uniform Trust Code - Wikipedia

    en.wikipedia.org/wiki/Uniform_Trust_Code

    The final text of the Uniform Trust Code (UTC) was approved by the ULC commissioners in August 2000. The American Bar Association's House of Delegates officially endorsed the UTC in February 2001. The following months saw the finalization of detailed interpretive comments in April 2001 and minor clean-up revisions in August 2001. [ 2 ]

  3. Can I Avoid Oregon Estate Taxes? - AOL

    www.aol.com/finance/avoid-oregon-estate-taxes...

    Oregon's estate tax applies to estates above $1 million, a more aggressive approach than the federal estate tax, which applies only to much larger estates. With tax rates ranging from 10% to 16% ...

  4. Estate Tax Rates, Limits, Exemptions and Other Rules ... - AOL

    www.aol.com/estate-tax-rates-limits-exemptions...

    The federal estate tax exemption — also referred to as the estate tax exclusion — is $11.7 million per person as of 2021. A married couple can effectively leave behind $23.4 million combined.

  5. Uniform Probate Code - Wikipedia

    en.wikipedia.org/wiki/Uniform_Probate_Code

    The Uniform Probate Code (commonly abbreviated UPC) is a uniform act drafted by National Conference of Commissioners on Uniform State Laws (NCCUSL) governing inheritance and the decedents' estates in the United States.

  6. Estate tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Estate_tax_in_the_United...

    A non-resident alien is subject to a different regime for estate tax than U.S. citizens and residents. The estate tax is imposed only on the part of the gross non-resident alien's estate that at the time of death is situated in the United States. These rules may be ameliorated by an estate tax treaty.

  7. Estate Tax Rates, Limits, Exemptions and Other Rules ... - AOL

    www.aol.com/news/estate-tax-rates-limits...

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