CORRECTION - Summary Table for Estate and Trust Deduction Limitations

When I posted the table on Sunday, the link went to a prior version of the table, not my final table. I have updated the link to the final version. The prior version's description of the treatment of NOL carryovers and capital loss carryovers was not correct. If you downloaded the table, you can download the correct version here. Apologies - and thanks to those who noted the problem!