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[DOCX File]DATE:
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Mar 07, 2018 · The following statutory authorities govern the definitions and rules defined under this Section of the . MaineCare Benefits Manual: 22 M.R.S. §§ 14 (2-I), 42, 3173 ... B.Any other real and personal property and other assets in which the Member has any legal interest at the time of death, to the extent of that interest, including assets ...
date of death valuation letter

[DOC File]AICPA Comments on Proposed Regulations (REG-143316-03 ...
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… this date-of-death valuation approach, when applied, has required an inefficient use of resources for taxpayers, the IRS, and the courts. Determining a date-of-death value requires the taxpayer and the IRS to retry the substantive issues underlying the claims against the estate in a tax controversy setting.
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[DOC File]legacy.pli.edu
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A. Alternate Valuation . General Rule: An estate representative may value a decedent’s assets on her date of death or on a date six months after her date of death, except if the decedent dies on the 31st of May, August, November or December, the alternate valuation dates are November 30, February 28 (or 29), April 30 or June 30. (Code Sec. 2032).
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[DOC File]Overview of Grantor Retained Annuity Trusts
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The following is an example of the valuation rules of a GRAT. Assume that a parent who is 60 years old funds an irrevocable trust with $1,000,000 in December of 2009. Under the terms of the trust, parent receives an annual annuity for 10 years of $50,000.
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[DOC File]A Guide to Allocation of Generation Skipping Tax (GST ...
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Regs. Sec. 26.2642-2(a)(2). For insureds dying with term-life-insurance-only-ILITs, a late filed Form 709 would only have to allocate GST exemption to the value of the paid but unexpired premium on the date of the allocation / death. The policy proceeds would be exempt.
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[DOCX File]18 - Maine
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An estate may not elect alternate valuation for Maine purposes and date of death valuation for federal tax purposes. A Maine gap estate that, notwithstanding the federal exclusion amount, would have otherwise qualified for the election under federal law may elect alternate valuation by checking the appropriate box on the pro forma federal Form 706.
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[DOC File]INSTRUCTIONS FOR INVENTORY — DECEDENT’S ESTATE
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VALUATION: The value to be placed on assets listed on the inventory is their fair market value as of the date of the decedent’s death, and not the date the inventory is prepared. When available, you should use exact dollar and cent values; do not round off specific values to a higher or lower amount.
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[DOC File]The Federal Estate Tax and Valuation of Closely Held ...
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Under I.R.C. §2032 an executor can elect to value the all the assets in the estate six months after the date of death. The purpose of this alternative valuation date is to protect estates from sudden declines in market value of the decedent’s assets. Two special rules apply to the election of the alternative valuation date.
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[DOC File][4830-01-u]
https://info.5y1.org/date-of-death-valuation-rules_1_838a34.html
Accordingly, a distribution option that is a non-decreasing benefit under §1.417(e)-1(d)(6) does not become subject to the valuation rules of section 417(e)(3) merely because of the make-up payments for the period between the retroactive annuity starting date and the date distributions actually commence.
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[DOCX File]18 - Maine
https://info.5y1.org/date-of-death-valuation-rules_1_e63008.html
“Alternate valuation date” means the date of valuation of an estate other than the date of death, as determined under the Code. In the case of an estate that does not incur a federal estate tax, but is taxable to Maine, the alternate valuation must be determined under Code §2032 as if the estate was taxable under federal law.
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Date of death valuation rules