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Before the First Death After the First Death (Individual 2) Joint Gross Estate
$8,000,000 Revocable Trust Individual 2 Revocable Trust Individual 1 $4,000,000 $4,000,000 Trust A
Marital Trust Trust B
Marital Trust $1,000,000 $2,000,000 Principal Income Flow of Assets from a Marital Gross Estate