| Typicality: | 0.538 |
| Saliency: | 0.295 |
| potentially | 13 | manner |
| under the previous lifetime exemption law | 3 | other |
| estate → be subject to → federal gift and estate taxes | 11 |
| estate → be subject to → federal gift and estate taxation | 4 |
| negative | neutral | positive |
| 0.146 | 0.805 | 0.049 |
| Raw frequency | 15 |
| Normalized frequency | 0.295 |
| Modifier score | 1.000 |
| Perplexity | 33.534 |