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Eng and Lew, both US citizens, died in 2013. Eng made
taxable lifetime gifts of $400,000 that are not included in Eng’s
gross estate. Lew made no lifetime gifts. At the dates of death,
Eng’s gross estate was $3,600,000, and Lew’s gross estate was
$4,800,000. A federal estate tax return must be filed for
Eng Lew