人壽保險是否繳納土地稅？
人壽保險是否繳納土地稅？
 Life insurance proceeds are usually not subject to estate tax.If the amount of the life insurance brings the value of the estate over the exempted amount, the amount that exceeds the exemption will be subject to estate tax. The federal estate tax exemption in 2014 is 5.34 million dollars. Some states have estate and/or inheritance taxes, as well, with different limits. Estate tax does not generally apply when there is a surviving spouse.
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