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We never know when we might die and since we have paid our taxes each year, why let our government tax us again after we die? If I'm married and don't intentionally make part of my estate taxable up to the unified credit offset amount and I give everything outright to my spouse, which I could do without estate tax, we would only be using to credit once instead of twice a cost just because I didn't take a few hours to address this issue. Also by setting up a trust I can avoid probate costs on my estate and sometimes years of delays.

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