Question: What is the bypass amount? How can it be utilized effectively through the use of disclaimers in the case of: a.A surviving spouse? b.The estate

What is the bypass amount? How can it be utilized effectively through the use of disclaimers in the case of:

a.A surviving spouse?

b.The estate of the predeceased spouse (electing the DSUE)?

c.Non spousal heirs?

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