Death Benefit Distribution Request - SCPTAC
Dec 28, 1999 · If a year ending with the month preceding death is selected, the beneficiaries’ tax liability often can be postponed. Situation 18. Grantor died June 1, 2001 with a QRT, and distributions have been since that date to the beneficiaries of the QRT. The first year of the QRT will end December 31, 2001 if no section 645 election is made. ................
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