0      0


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.

Description

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

Speaker(s):

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

Credits

  • 0.00 - Tax

You must be logged in and own this session in order to post comments.