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Annuities included in gross estate - Form 706

mj46
Level 3

Form 706, if in Par 4, question #16 is answered No, does this mean that Schedule I does not have to be included and no annuities need to be included in the gross estate as long as the decedent was not receiving any payments from the annuity?

The decedent had many annuities, but none were matured and all had beneficiaries.

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