Cannon Estate Planning Teleconference Series

  • Home
  • Cannon Estate Planning Teleconference Series

Post-Mortem Tax Election Heaven

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.

In this program, we will examine:

  • 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)).

Time and Location


    February 21, 2017


    12:30 PM


    Marcum LLP
    750 Third Avenue
    11th Floor
    New York, NY 10017