Property Ownership

Vermont's estate tax may affect real estate transfers at death when:

AAny property passes at death
BThe decedent's taxable estate exceeds the Vermont exemption threshold✓ Correct
CThe property was purchased within 5 years of death
DThe estate includes out-of-state property

Explanation

Vermont imposes an estate tax on estates exceeding the state exemption threshold. Real estate passing at death that causes the total estate to exceed the exemption may be subject to Vermont estate tax.

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