The probate court recently published this issue of the Decoder, which has a reminder that the 3-year time limit for probate filings of decedent’s estates from March 2012 is upon us.
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- PLR 201834011 – Consequences (or Lack Thereof) of Divisions and Gift of QTIP Income Interest
- IRS Notice: 2018-61 – Effect of IRC Section 67(g) Costs Paid or Incurred in the Administration of an Estate or Trust
- Estate and Income Tax Planning for “Small” Estates (Now Under $11 Million!)
- The Philanthropic Enterprise Act of 2017 (a/k/a “Newman’s Own Exception”)
- Donor-Advised Funds: IRS Proposes Rule Changes Through IRS Notice 2017-73