EFTA02375921.pdf

"I think what Jeffrey is saying below is that the marginal benefits achieved by the two life structure (outlined on the chart I sent ou) are outweighed"

"If Debra uses funds Leon gives her, the IRS treats this as if Leon purchased both his and Debra's term interests and then made a gift to Debra"

"To qualify for a marital deduction, the spouse must either receive the property outright or be given certain rights"

"I believe Jeffrey is suggesting that the use of a single life interest structure."