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an interest of the individual in a non-resident testamentary trust that is an estate that arose on and as a consequence of a death if
an interest of the individual in a non-resident testamentary trust that is an estate that arose on and as a consequence of a death if
an interest of the individual in a non-resident testamentary trust that is an estate that arose on and as a consequence of a death if
an interest of the individual in a non-resident testamentary trust if the interest was never acquired for consideration; or