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SOP2302 - Post-Mortem Income Tax Planning: What Do You Need to Know and Do When a Client Dies?


‐ Nov 13, 2023 12:10pm

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

Speaker(s):

Category:

Concurrent Session Onsite and Online

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