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G r a d UAT i o n 2 0 1 2 Graduation E ESSENTIAL Inf or m action 2012 G r a d UAT i o n 2 0 1 2 Contents In t rod u c t i o n 1 t h in gs to d o n ow an n d El i GIB IL i t y f o r Gr a d UAT i o
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Graduated Rate Estate and Designated Property. It is a filing requirement for estates that no longer qualify as a testamentary trust.
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