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Search results with tag "Treat a qualified revocable"
The §645 Election: The Benefits are Many and the ...
www.cchwebsites.comIRC §645 provides an irrevocable election to treat a qualified revocable trust as part of the decedent’s estate for federal income tax purposes. When the election is made by the executor and trustee, tax advantages available to an estate are available to the trust. Advantages of Making the Election
Form 8855 Election To Treat a Qualified Revocable …
www.irs.govForm 8855 (Rev. January 2009) Election To Treat a Qualified Revocable Trust as Part of an Estate Department of the Treasury Internal Revenue Service