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00:00 How To Leave Your Estate For Your Spouse
0:13 Jack and Jill Have Two Adult Kids
0:35 Married Person Leaves Their Estate To Trust For Spouse
1:30 Protection For The Children
1:58 Trust Assets - No Step Up When Surviving Spouse Dies
2:44 Outright To Spouse - Simple
2:55 Entire Estate Gets Step-Up When Surviving Spouse Dies
3:12 Surviving Spouse Could Disinherit The Kids
4:03 Not a Federal Estate Tax Issue