Match the Descriptions with Their Terms

Match the descriptions with their terms:
-A/An ________________ is established to protect the benefit of the unified transfer tax credit of the first spouse to die by assuring that the assets are not included in the estate of the surviving spouse.

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