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Post-Mortem Estate Planning Elections


‐ Jul 26, 2010 4:00pm


Credits: None available.

Estate planning doesn''t end when the client walks out the door. Learn about the multiple post death elections available to an executor or trustee to alter the tax and disposition of an estate including:
- The administration expense election and how it affects the funding of the marital and exemption trusts
- Fiscal year election for an estate and the potential for the deferral of income
- The alternate valuation election
- The Section 754 election to step-up the inside basis of partnership assets
- The Section 645 election to treat a trust as part of the estate
- Qualifying trusts as eligible S corporation shareholders
- The Section 6166 election to defer estate taxes attributable to the interest in a closely held business
- Various other elections available to the fiduciary

Credits

Credits: None available.