Postmortem Estate Planning Techniques

Free CFP Exam lesson in Estate Planning. 16 min read, ~2,334 words.

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