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The decedent, husband/wife/civil union partner/domestic partner or widow/widower/surviving civil union partner/surviving domestic partner of a step-child or mutually acknowledged child of the decedent. The fact that a beneficiary may be considered nonprofit by the Internal Revenue Service does not necessarily mean that it qualifies for exemption as a Class E beneficiary since the criteria are different. TAX RATES Each class of beneficiary has is own separate tax rate. See the Rate S.

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