A fiduciary faces an intimidating multitude of tax elections – particularly in the context of handling a decedent’s estate or post-death revocable trust. It is imperative for a fiduciary to possess the requisite skill to analyze the situation and implement an appropriate tax plan. During this session, we will discuss and analyze selected tax elections, including:

• Election to treat post-death revocable trust as part of the estate (IRC § 645)
• Fiscal year election (IRC § 441)
• Sixty-five day rule election (IRC § 663(b))
• Election to recognize gain or loss on the distribution of property (IRC § 643(e))
• QSST election (IRC § 1361(d)(2)) and ESBT election (IRC § 1361(e)(3))

Cancellation Policy If you wish to cancel your teleconference registration prior to the time the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be allowed a full refund of your registration fee. If you wish to cancel your teleconference registration AFTER the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be charged a $100 cancellation/materials fee.

Archive Note: CE credits available for event recordings are CTFA, CWS and AFIM. No other CE credits are approved for recordings. Your archive will be available within 5 days of the live event.

State CE Exceptions: Attorneys must apply for CLE approval 30 days before event date or earlier. Click on your state for application.