- Probate and Succession Administration: Assist the Succession Representative in properly administering the succession, including but not limited to:
- Pleadings – Prepare and file all pleadings required to open, administer and close the succession.
- Valuations – Obtain valuations of assets included in the succession, including, but not limited to, valuation of interests in closely held entities.
- Estate Tax Return – advise on filing of Estate Tax Return.
- Estate Tax Return: Prepare the Federal Estate Tax Return for filing, including all necessary attachments, including, but not limited to:
- Portability – Advise on filing an Estate Tax Return at the death of the first spouse to preserve the deceased spouse’s unused exclusion, if any.
- Protective Elections – Advise on filing protective elections.
- Reverse QTIP Election – Advise on filing reverse QTIP election.
- Other Elections – File other elections, including election to release Succession Representative from personal liability for taxes.