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John and Karen are married living in Texas a community property state. John passes away.
The following investment accounts are owned:
1. John's 401(k) valued at $350,000 naming Karen as the primary beneficiary.
2. Karen's company 401(k) valued at $276,000 naming John as the primary beneficiary.
What is FMV at death for each investment?
What is FMV of John's interest for each?
What is value included in probate estate for each?
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