Craig, Joanne
October 1995
Journal of Financial Planning;Oct95, Vol. 8 Issue 4, p181
Academic Journal
This article discusses 19 planning "opportunities" in estate administration involving the probate process. Opportunities include minimizing the decedent's and the estate's income tax, estate-tax strategies and elections, postponing the payment of estate tax. Section 303 redemption, gift splitting between the decedent and the spouse, reverse QTIP elections, and disclaimers.


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