This session will discuss the following topics: protecting the fiduciary, estate’s
fiscal year election, administration expense election, alternate valuation
election, Section 643(e) election, portability, QTIP election, qualified
domestic trusts, disclaimers, death of a partner, S corporation stock, Section
645 election, Section 6166 deferral of estate tax and generation skipping tax
Learn the various tax and estate planning elections available to the fiduciary after a client dies.
Learn how to make various post-mortem elections on a tax return or submission to the IRS