2018 Sophisticated T&E Seminar - June 2018 (00527672).DOCX

The executor must follow the instructions for Form 706 describing the steps to do so. The instructions for the 2011 Form 706 state that to opt out of the portability election, a statement should be attached to Form 706 indicating that the estate is not making the election under Code Section 2010(c)(5), or “No Election under Section 2010(c)(5)” should be entered across the top of the first ... ................
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