- Federal Estate Tax and lifetime exemption planning
- State Estate and Inheritance Taxes, including residency pitfalls
- Generation-Skipping Transfer (GST) Tax and inclusion ratio planning
- Portability Elections and maximizing spousal exemptions
- Income in Respect of a Decedent (IRD) and fiduciary return issues
- Estate and Trust Income Taxes, including Forms 1041 and 645 elections
- Wealth Transfer Taxes or Death Taxes — 2 Buckets: Transfer Taxes and Income Taxes
- Tax Reporting Requirements for fiduciaries and beneficiaries
- Trust Tax Strategy, including mixed inclusion ratio trusts
Personal Representative of Decedent file a Single Form 1041 with this instruction || 1040 with instruction for the Estate and Revocable Trust