Identifying and Discussing the Income Tax Elections in the Trust & Estate Taxation
Have you ever awoken in a panic thinking that your client may have missed an important tax election deadline? Be sure to participate in this event were we will learn about:
- The 745 and S election-who will make it?
- The 645 election
- Swing-item election under IRC Sec. 642(g) and IRC Sec. 2053
- Reporting transmission expenses on the DSUEA
- Interplay of Special-Use election under IRC Sec. 2032A
- Impact to basis from conservation easement election at death
- Using depreciation deduction elections to build up estate/GST exempt trusts
- Using QTIP elections for basis increase on death of surviving spouse
- Electing greater DSUEA for basis increase
Unable to attend? If you register for this event we will forward you a link to a recording of the event.
Mr. Schiller lectures on estate planning to professionals approximately 15 days each year, teaching to over 1,700 professionals annually. He authored Estate Planning At The Movies® – Art of the Estate Tax Return, a comprehensive textbook, which is now in its Second Edition and proudly published by Bloomberg Law. Keith has also authored more than 12 course texts, written more than three dozen published articles, and assisted hundreds of clients and professionals with their thorniest problems. Mr. Schiller is an estate planning attorney whose practice is located in Alamo, CA.
