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10 entries · Tax Strategy
Everything we know about administering an estate in this state, written for the people who do it for a living.
Tax Strategy
A practitioner's scenario planning guide for the 2026 federal estate tax exemption sunset, covering accelerated gifting, GRAT strategies, dynasty trusts, portability elections, SLAT planning, and specific strategies for single individuals, married couples, business owners, and real estate portfolios.
Tax Strategy
A practitioner's guide to conservation easement valuation for estate and tax purposes, covering valuation methodologies, IRS audit triggers, syndicated easement enforcement, Tax Court precedent, and practical defenses against valuation challenges.
Tax Strategy
Administration expenses can be deducted on Form 1041 or Form 706, but not both. A wrong §642(g) election can cost $50,000–$200,000+ in taxes. Learn when to deduct where.
Tax Strategy
A calendar and checklist of critical estate tax elections including portability, alternate valuation date, IRC §2032A special-use valuation, QTIP, IRC §645 fiscal year, elective share, and QDOT elections, with deadlines, requirements, and coordination guidance.
Tax Strategy
Federal tax liens attach to all estate property and take priority over most creditors. Learn how to identify IRS claims, navigate priority rules, negotiate with the IRS, and protect executors from personal liability.
Tax Strategy
How grantor trust tax treatment shifts at death, when IRC § 645 elections apply, basis step-up mechanics, and the executor's new Form 1041 filing obligations.
Tax Strategy
The IRS audits 20-30% of filed Form 706 estate tax returns. Learn the specific triggers that flag estates for examination, strategies to reduce audit risk, and how to prepare audit-resistant returns.
Tax Strategy
Joint estate planning often backfires when executors miss portability elections or exemptions decline. Learn how to avoid unexpected $1M+ tax bills through proper Form 706 filing and DSUE tracking.
Tax Strategy
A scenario-based guide to SECURE Act inherited retirement account rules, covering the 10-year distribution requirement, eligible designated beneficiaries, conduit vs. accumulation trusts, inherited Roth IRAs, and professional coordination challenges.
About the library
Six hundred and ten entries on North Carolina estate administration - county guides, statutory deep dives, tax strategy, and practice development, in one place.
