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What does it mean? Annual exclusion Match the estate planning terms on the right with their descriptions on the left. (Hint: These are only one possible answer for each term. Applicable exclusion amount initions, but there is Description This is an informal memorandum that is distict from a will that contains suggestions and recommendasons for carrying out a decedent's wishes. This refers to the court-supervised daposition of a decedents estate This legal relationship is created when one party transters progerty to a second party for the benefit of third parties This is the amount that can be given os a gift each year without the transaction being subject to the toderal gift tax law This refers to the controt that cemoves a testator's freedom of choice, inctucing phyaical or mental coercion, inordinale tattery, threats, andior misrepresentations