Assertion: pecuniary bequest | /r/HasProperty | made to beneficiary
Facets:
Source sentences:
text: As the federal estate tax exemption has increased substantially so that few U.S. estates are subject to estate taxation, NRA estates, with only a $60,000 U.S. asset exemption, deserve special care with pecuniary bequests being made to beneficiaries, especially ones with foreign beneficiaries.