Frequency of Updates:
Post Mortem Tax Planning, Third Edition is the treatise every practitioner should consult to eliminate errors or omissions in post mortem elections and reduce vulnerability to post mortem litigation.
This comprehensive treatise systematically outlines the planning and preparation that should take place to efficiently and effectively thwart post mortem tax consequences and preserve estate assets. All guidance is backed up by extensive citations to cases and rulings.
This treatise utilizes a chronological approach to the administration of estates and trusts, starting at the moment of death and continuing through the period of administration, and including the critical first nine months after death.
Practitioners are guided on the unique tax planning opportunities available for the decedent's final return, including disclaiming bequests, unified credit, basis adjustment, election on stock valuations, charitable contributions, and retirement plan distributions.
Better understand the post mortem impact that federal income taxes have on estates, trusts, and beneficiaries. Run a checklist for income and deductions, debts and expenses. Take the extra steps to insure that many unique tax planning opportunities applicable to a decedent's final return are fully realized.
- Post Mortem Tax Planning - Kasner, Strauss & Strauss
- Chapter 1: Introduction
- Chapter 2: Determining Federal Tax Liabilities of a Decedent
- Chapter 3: Post Mortem Impact of the Federal Income Tax
- Chapter 4: Income and Deductions in Respect of a Decedent
- Chapter 5: Planning for Debts and Expenses of Administration
- Chapter 6: Valuation of Estate Assets, Generally
- Chapter 7: Valuation Elections
- Chapter 8: Federal Estate Tax Exclusion Elections
- Chapter 9: Deferred Payment of Federal Estate Tax
- Chapter 10: Post-Death Planning for Interests in Partnerships and Limited Liability Companies
- Chapter 11: Post-Death Planning for Interests in Closely Held Corporations
- Chapter 12: Planning for Death Benefits
- Chapter 13: Planning Estate and Trust Distributions
- Chapter 14: Disclaimers
- Chapter 15: Elections by a Surviving Spouse
- Chapter 16: Post-Death Planning for the Generation-Skipping Transfer Tax
- Chapter 17: Reformation of Wills and Trusts