Match the Descriptions with Their Terms

Match the descriptions with their terms:
-The ________________ is computed for the Nth year through the use of the following formula: (P - D - CV) / A, where P is the accumulated premiums for N years, D is the accumulated dividends for N years, CV is the cash value at the end of N years, and A is the accumulated value of an annuity of $1 for N years.

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