Sunday, March 30, 2008

Treating a decedent's trust as an estate

Excellent articlea on election to treat a decedent's trust as an estate for tax purposes under IRC 645.
http://goliath.ecnext.com/coms2/gi_0199-3035781/Electing-to-treat-a-revocable.html
http://www.manningfulton.com/Page.aspx?Doc_ID=1430