id	keyword
ftr-449	life estate
ftr-449	h trust
ftr-449	w trust
ftr-449	estate tax
ftr-449	value
ftr-449	remainder
ftr-449	property
ftr-449	consideration
ftr-449	interest
ftr-449	income
ftr-449	remainder interest
ftr-449	section
ftr-449	gift
ftr-449	transfer
ftr-449	gift tax
ftr-449	election
ftr-449	trust property
ftr-449	decedent
ftr-449	sale
ftr-449	death
ftr-449	supra
ftr-449	spousal
ftr-449	case
ftr-449	note