What is the difference between estate and trust? Is there a different treatment taxation wise?

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The following questions have to be answered separately (although it is okay if they overlap, but please try to differentiate)
• What do you know about statement of realization and liquidation? Explain and support
• What does fresh start accounting mean? When it is utilized, how are a company’s assets and its liabilities reported? Explain and support
• What is the difference between estate and trust? Is there a different treatment taxation wise? Explain and support
• What do you know about probate law? What are its objectives? Explain and support
• What are devices? What are legacies? How are they used? Explain and support
Outside sources are needed but I attached the textbook chapters and they have to be referenced and cited as well.

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