Post-Mortem Planning
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Authors
Blazek, Doris D.
Issue Date
1978
Volume
11
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
FIRST PARAGRAPH(S)|Post-mortem planning is basically income and estate tax planning after death. A most important aspect of post-mortem tax planning relates to income tax planning. There are several different tax returns that you are dealing with when you are considering ways to allocate the income and potential deductions in an estate. You have the decedent's final individual income tax return and the federal estate tax return, which is the death transfer tax and is not an income tax. You also have the fiduciary and individual income tax returns for the estate itself. Finally, you have the individual income tax returns for the beneficiaries. The various options presented by all of those returns are the "keys on the piano" upon-which you must play in post-mortem planning...
Description
Citation
11 Creighton L. Rev. 659 (1977-1978)
Publisher
Creighton University School of Law