Match the Descriptions with Their Terms

Match the descriptions with their terms:
-A/An ________________ is sometimes levied by a state government against the beneficiaries or heirs who receive property from a decedent.

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