Postmortem Estate Planning Techniques

Free CFP Exam lesson in Estate Planning. 17 min read, ~2,482 words.

Qualified disclaimer: in writing, within 9 months of the transfer, no benefits accepted, and the disclaimant cannot direct where the property goes. Alternate valuation date: all-or-nothing, 6 months after death, must reduce both gross estate AND estate tax. QTIP election: executor's decision on Form 706, can be partial, calibrating the...