One is that if you die when the note is outstanding, the taxmen could impose capital gains tax on the sale to the trust.

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Since the law is unsettled about what happens if a grantor dies with a promissory note outstanding, Doyle said, he advises clients to pay off the note before they die.

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Note: If you die within three years of making a taxable gift, the original value of the gift and the gift tax get added back to your estate and the gift tax paid is credited toward your estate's tax bill.

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One should note that most patients with ICDs die without ever having their data entered into MAUDE.

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Die-hard Pittsburgh and Green Bay fans take note: when you don your team jerseys this weekend, be sure to keep your emotions under control.

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In their best seller Freakonomics, he and co-author Stephen Dubner note that a child is 100 times more likely to die in a swimming accident than a gun accident.

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