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
Qualified domestic trusts
Death of a partner
S corporation stock
Section 645 election
Section 6166 deferral of estate tax
Generation skipping tax elections
Recorded in October 2022.