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Update on IRS Regulations and Guidance

‐ Jul 23, 2012 1:35pm

Credits: None available.

This session focuses on recently issued guidance and other issues currently being
considered by the IRS. The highlight will be comments provided by James Hogan,
who is in charge of the IRS Estate and Gift Tax branch. Topics include:
• Portability of the deceased spousal unused exemption amount
• Proposed regulations on the use of the alternate valuation date for
valuing estate assets
• Rev. Rul. 2011-28 – estate tax consequences of substitution power if trust
owns life insurance policies
• Rev. Proc. 2011-48 – procedures for estates to file protective claims for refund
• Project on tax issues arising from decanting of trusts



  • 0.00 - Tax

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