Death, Divorce, and Taxes - A separation or divorce can have a large impact on an individual's estate or inheritance rights. Unanticipated consequences will almost certainly result if one of the spouses dies unexpectedly during this transition period. Without precautionary planning, the wishes of the deceased might not be followed.
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The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 73.2003, 2, p. 42-47
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