Charts for Notice 2011-76

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On September 13, 2011, the IRS released Notice 2011-76, which extends pressing deadlines for estates of people who died in 2010. Executors of 2010 decedents now have more time to make an informed decision about whether to stay in the default estate tax regime for 2010 or opt out of the estate tax entirely. I created two charts to summarize the information.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Hani Sarji | Attorney Advertising

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