View outline: Post Mortem Estate & Income Tax Planning
Post Mortem Estate and Income Tax Planning Outline

Post Mortem Estate &
Income Tax Planning

© 2011 David L. Silverman, J.D., LL.M. (Taxation)
Law Offices of David L. Silverman
2001 Marcus Avenue, Suite 265A South
Lake Success, NY 11042 (516) 466-5900
http://www.nytaxattorney.com
nytaxatty@aol.com

April 14, 2011                                                TABLE OF CONTENTS
I.    ESTATE TAX RETURNS    -1-

II.    NEW YORK STATE ESTATE TAX IMPOSED ON NONRESIDENTS    -2-

III.    ELECTIONS TO DEFER PAYMENT OF TAX    -2-

IV.    ALTERNATE VALUATION DATE    -3-

V.    THE DECEDENT’S FINAL INCOME TAX RETURN    -3-

VI.    INCOME IN RESPECT OF A DECEDENT    -4-

VII.    FIDUCIARY INCOME TAX    -5-

VIII.    ADMINISTRATION EXPENSES    -7-

IX.    ELECTION TO TREAT TRUST AS PART OF ESTATE    -8-

X.    DISTRIBUTIONS IN KIND    -9-

XI.    PREPARER PENALTIES    -10-

XII.    LATE FILING & PAYMENT PENALTIES    -11-

XIII.    APPRAISER…