Match Each Statement with the Correct Choice

Match each statement with the correct choice. Some choices may be used more than once or not used at all.
-Valuation of a commercial annuity contract.

A) Use IRS valuation tables
B) Blockage rule
C) Special use value
D) Best or most suitable use value
E) Cost of going public
F) Replacement cost of a comparable contract
G) Portion of a deceased spouse's share of community property that passes to a surviving spouse
H) Cross-purchase buy-sell agreement
I) Entity buy-sell agreement
J) Bypass amount
K) No correct choice is given