Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax
Executors of 2010 estates had an unusual choice: either to file an estate tax return and possibly pay a 35% estate tax on amounts above $5 million or instead to choose to have assets pass without an estate tax but with a carryover in basis. The data are now in, and we can see that on average, execut...
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Format: | Article |
Language: | en_US |
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Institutional Investor Journals
2018
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Online Access: | http://hdl.handle.net/1721.1/114697 https://orcid.org/0000-0003-3532-0998 |