April 17, 2019: Post-Mortem Estate Planning Seminar, Rhode Island Bar Association, Cranston, RI
On April 17, 2019, Attorneys David J. Correira and Eric D. Correira co-presented a seminar to members of the Rhode Island Bar Association on the topic of post-mortem estate planning. As was discussed at the program, estate planning opportunities do not necessarily end when a person passes away.
Post-mortem estate planning provides the potential for a decedent’s executor and/or trustee to take advantage of various elections and actions in order to minimize taxes and expenses. An attorney assisting an executor and/or trustee with estate and trust administration must be aware of the potential issues and options available in order to maximize the amount received by the decedent’s beneficiaries.
At the seminar, the speakers discussed the most common post-mortem estate planning techniques, including income tax return filings, estate tax return filings, disclaimers and disclaimer planning, asset valuation, income and estate tax return elections, income and estate tax deduction planning, marital qualified terminable interest property election, and the application of the spousal and elective shares.
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