6. Under what circumstances does estate equalization between spouses become important? 7. How does the charitable deduction reduce both federal estate and income taxes? 8. How does a Charitable Remainder Unitrust differ from a Charitable Remainder Annuity Trust? What function does each charitable trust serve? 9. What are the most common methods used to reduce federal and state death taxes? List four methods and explain how each reduces these taxes. 10. According to current federal tax law, what are the gift tax annual exclusion, the marital deduction, and the unified transfer tax credit (applicable credit) for gifts and estates? Explain how each is used to reduce federal taxes. 11. What is the distinction between a general and a special power of appointment? Why is a power of appointment used in a will or a trust? 12. What are four methods of transferring property that qualify for the gift or estate tax marital deduction? Explain each one