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We hardly ever focus on a particular Internal Revenue Code Section on the Wealth & Law Podcast, but we think that Section 2104(b) deserves to be special. In our opinion, this is one of the most nerve-racking sections in the Code for non-residents and non-citizens. Brent and Rachel dive into the perils of Section 2104(b) and how it could result in disastrous federal estate tax consequences.
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