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Post-Mortem Estate Planning: Tweaking the Estate Plan After the Client Dies

Jul 24, 2012 2:00pm ‐ Jul 24, 2012 3:15pm

Credits: None available.


This session will explore some of the many tax elections available to the surviving
spouse and the fiduciary after the client dies. Topics discussed will include:
• Election of a fiscal year-end for the estate
• The Section 645 election to treat a trust as part of an estate
• The QTIP election and the use of disclaimers
• The Section 754 election to step-up the inside basis of partnership assets
• The administration expense election and how it affects the funding of
the marital and exemption trusts
• Various other post-mortem tax elections


  • Jeremiah W. Doyle, BS (Accounting), J.D.,LL.M. (Taxation), LL.M. (Banking Law), SVP/Family Wealth Strategist, BNY Mellon Wealth Management


  • 0.00 - Tax

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