Match the Descriptions with Their Terms

Match the descriptions with their terms:
-The ________________ is available to offset federal estate or gift taxes that would otherwise be payable.

A) administrator
B) charitable deduction
C) credit shelter trust
D) decedent
E) estate tax
F) Financial planning
G) inheritance tax
H) inter vivos
I) intestate
J) living trust
K) marital deduction
L) net payment index
M) Probate
N) probate court
O) surrender cost index
P) testamentary trust
Q) trustee
R) unified transfer tax credit