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Making the Election or Not

The challenges of dealing with the choice of tax regimes for 2010 decedents can approach you from many fronts. The tax consequences of the different regimes, the interpretation of formula clauses and the changes in funding due to the imposition of the generation-skipping transfer (GST) tax all require a fiduciary to tread cautiously and carefully. One misstep and much can be lost.
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The challenges of dealing with the choice of tax regimes for 2010 decedents can approach you from many fronts. The tax consequences of the different regimes, the interpretation of formula clauses and the changes in funding due to the imposition of the generation-skipping transfer (GST) tax all require a fiduciary to tread cautiously and carefully. One misstep and much can be lost.

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