Q: If a surviving spouse is the heir, there is no applicable federal estate tax as long as the spouse is a U.S. citizen. If a surviving spouse is not a U.S. citizen, do some estate planning to leave a special trust to the spouse. However, the estate will be taxed once the surviving spouse dies. The first $11.4 million of an estate is exempt from taxation. That means that if the value of your estate was $15.4 million, only the second $4 million is subject to taxation. A rule that went into effect in 2010 makes it possible for one spouse to transfer any unused lifetime estate exemption to the other spouse when they pass away. This means that your spouse can benefit from your exemption upon your death without you having to transfer part of your estate to them. In order to benefit from this rule, you must file an estate tax return, even if your estate isn't taxable. If you don't file a return, your spouse won't be able to use your unused exemptions. Alternatively, you could transfer some of your estate to your spouse, and that amount would be exempt from taxation upon your death. This is not usually necessary if you use the portability rule, however.
A: Understand the transfer rule. Understand the implications of the standard estate tax deduction. Take advantage of the estate portability rule.

Article: Duct tape is available in all sorts of colors and patterns, so choose some pretty, brightly colored ones to make your bow with. A good idea is to pick one color for the main part of your bow and another, contrasting color for the centerpiece. Use a pair of sharp scissors to do this. The six inch pieces will make a pretty large bow, so if you'd prefer a smaller one, cut out two 3 inch (7.6cm) pieces instead. Do this slowly and carefully to make sure the two pieces are exactly aligned. However, if you make a mistake, you can use your scissors to trim any extra bits off the edges. Try to make sure that there aren't any wrinkles and the bow will look better at the end! At this point, you can feel free to decorate your strip of duct tape with any additional details, using markers or glitter pens. Fold the strip of duct tape three ways, going in opposite directions each time, as if you were making a fan. Pinch the middle of the folded duct tape between your fingers and wrap a thin strip (about 0.25 inches in width) of the other colored duct tape around the center, to secure. Make sure to keep your fingers out of the way or making a duct tape bow could turn into a sticky situation! Once you have made the bow, you can stick it to whatever you like. One easy idea is to stick a bobby pin through the back of the wrapped piece of tape. Now you have a beautiful, customized bow to wear whenever you want! Alternatively, you could try attaching the bow to a headband or pinning it to a schoolbag or handbag.
Question: What is a summary of what this article is about?
Get some colored duct tape. Cut two 6 inch (15.2cm) strips of duct tape. Line up the two pieces of tape and stick the sticky sides to each other. Fold the strip three ways. Tape the center of the bow. Attach the bow to something. Finished.

Q: A chaser is a drink that you can use to decrease the taste of the shot. Get a soda, juice, or beer to take with your shot. You will take a sip of the chaser right after you down the shot to remove the taste of the liquor from your tongue. Make sure you have your chaser ready before you take your shot. You can also take a small sip of the chaser before you take your shot and hold it in your mouth. Drink the shot, and then swallow the chaser and the shot at the same time. Once you have swallowed, take another sip of the chaser. Depending on the shot (i.e. tequila) you are taking, you may need to get your lemon, lime, or salt ready before you take the shot. Beer is the most commonly used chaser. Tequila can be chased with a light lager such as Tecate, Corona, or Pacifico. Bourbon pairs well with an imperial stout beer. Chase with any beer that you like or ask the bartender for a suggestion. If you are drinking whiskey, try using pickle juice as a chaser. Slightly tilt your head as you raise the shot glass to your mouth. Continue tilting your head and the shot glass at the same time as you drink the liquor. The shot glass should be upside-down when you are finished taking the shot. This motion will make it easier for you to get the shot down your throat. Be careful not to tilt your head too far back. You do not want to choke on the liquor. Make sure you tilt both your head and the shot glass. Titling only one of these can result in a mess. For example, if you tilt the glass but do not tilt your head back, you may spill the shot on your clothes. Inhale right before you open your mouth to take the shot. Do not exhale before you drink the liquor. Exhaling before you take the shot may cause you to gag on the shot. Once you have finished the shot, exhale out of your mouth again. Avoid breathing through your nose during the shot taking process. Breathing through your nose intensifies the taste of the shot. Remember to inhale before you take the shot. Inhaling while you take the shot will cause you to inhale fumes and cough. Shots are not meant to be sipped. Holding the liquor in your mouth will make it more difficult for you to swallow the shot or activate your gag reflex. You will also taste the liquor much more if you do not swallow it immediately. Prolonging the shot can also cause the liquor to go down the wrong pipe. Keep your jaw and your throat relaxed as you swallow.
A:
Get a chaser. Tilt your head back. Breathe through your mouth. Swallow the shot immediately.