Often the most important estate planning takes place after the death of the client. The tax law provides the fiduciary with a number of elections and opportunities. This program will discuss the numerous elections available to a fiduciary after the death of a client.
This program will discuss, among other items, the following topics:
- Protecting the fiduciary
- Estate’s fiscal year election
- Administration expense election
- Alternate valuation election
- Section 643(e) election
- QTIP election
- Qualified domestic trusts
- Death of a partner
- S corporation stock
- Section 645 election
- Section 6166 deferral of estate tax
- Generation skipping tax elections
Recorded on May 12, 2020.