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About this Product
WHEN SHOULD EXECUTORS ELECT CARRYOVER BASIS OVER THE ESTATE TAX? WHAT ARE THE PRACTICAL IMPLICATIONS OF ELECTING CARRYOVER BASIS?
The Tax Relief Act of 2010's election creates a whole new set of decisions for executors of decedents who died in 2010. What at first glance might seem to be an easy decision may actually be a mine field. Factors that need to be considered include the types of assets in the estate, the amount of appreciation at the date of death, potential appreciation of inherited property, the estate tax rate, future ordinary income and capital gains tax rates, the present value of the future income tax liability, the impact on future depreciation, the executor's potential liability, and the impact on formula clauses.
Our panelists will discuss:
How the election may influence an executors fiduciary duties
The importance of quantifying the results of the decision and how to do so
Property that does not qualify for the carryover basis adjustment
Factors impacting a property's carryover basis
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