Resources
Guides and references for gift, estate, and trust tax compliance.
4 resources · Estate
Estate · Checklist
Estate Tax Compliance Checklist (PDF, opens in a new tab)
Information and documents to gather for estate tax compliance, including decedent and executor details, assets, valuations, and prior returns.
Estate
Portability and Options for Using GST Exemption (PDF, opens in a new tab)
Preserving unused spousal exclusion and planning separately for GST exemption.
Estate
Portability vs. Credit Shelter Trusts (PDF, opens in a new tab)
Comparing asset growth, tax basis, GST exemption, and family protections.
Estate
The Executor’s Hidden Risk: Personal Liability for Unpaid Federal Taxes (PDF, opens in a new tab)
Federal tax priority, personal liability, and tax-clearance tools for executors.