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.

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 (i.e., electing the DSUE)?

c. Nonspousal heirs?

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