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Tools for Managing your Estate Bequests, Legacies, Trusts, Transfers, Gifts You may designate the Hermitage as the recipient of a bequest, charitable trust or gift. Bequests, legacies, devises, transfers or gifts are deductible for federal estate and gift tax purposes under Sections 2055, 2106 and 2522 of the IRS Code. If you are interested in a contribution of this kind, please write: Treasurer
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