Assertion: spouse | /r/CapableOf | leave asset
Facets:
value: due to the unlimited marital deduction
type: CAUSE
value: to each other
type: TRANSITIVE-OBJECT
value: at death
type: TEMPORAL
Source sentences:
text: Spouses can leave assets to each other at death free from estate taxes due to the unlimited marital deduction, but 100% of the fair market value of the IRA or 401(k) as of the date of the surviving spouse's death would be included in his own estate for estate tax purposes if he were to roll it over into his own account.