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HowStuffWorks To avoid heirs having to pay heavy inheritance taxes, some estate planners create trusts upon death, so that the decedent bequeaths some money to charity, in addition to bequeathing to hisher children amounts of money that are equivalent to the tax threshol and the rest to the surviving husband or wife. In our example above, you are earning 50a year. In the United States, interest is paid in arrears.
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