Diana died in early 2003. Her will specified the following bequests: $111,000 to her son, Ethan, $60,000 to her grandson, Armstrong and $30,000 to her great-grandson, Carson. Lastly, she left her sister, Kelly, $25,000. Ethan was already very wealthy; he decided to disclaim the $111,000 bequest. When the $111,000 passes to Armstrong instead, it will be subject to the GST tax.
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