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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 ELECTIONS.
Learning Objectives:
Determine the various tax and estate planning elections available to the fiduciary after a client dies.
Identify how to make various post-mortem elections on a tax return or submission to the IRS