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Most states allowed their estate taxes to terminate with the federal credit repeal but 17 states including Connecticuts neighbors--New York, Massachusetts, and Rhode Island-- decoupled from the federal tax by redefining their state taxes (e.g., making their redefined tax equal to the federal credit amount in effect prior to the 2001 change.) Connecticut took action to decouple from the federal estate tax temporarily but scheduled it to end on January 1, 2005

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CMSs Psychiatry and Psychology Services LCD (A57480) [8] is the canonical Medicare reference for documentation requirements

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