Given the task definition and input, reply with output. In this task you will be given a question and a passage. You need to determine if the answer to the question is contained in the passage. If the answer can be found in the passage you should output 'True'. If the answer cannot be found in the passage you should output 'False'.

Passage: 'If an asset is left to a spouse or a federally recognized charity, the tax usually does not apply. In addition, a maximum amount, varying year by year, can be given by an individual, before and / or upon their death, without incurring federal gift or estate taxes: $5,340,000 for estates of persons dying in 2014 and 2015, $5,450,000 (effectively $10.90 million per married couple) for estates of persons dying in 2016. Because of these exemptions, it is estimated that only the largest 0.2% of estates in the U.S. will pay the tax.'. Question: 'when do you have to pay death duties'.

True