Checks Written Before Death are Includible in Decedent’s Estate
Three of our estate tax specialists ‒ Bhakti Shah, Mani Gupta and David Silversmith ‒ collaborated on the narrative for this interesting case. The litigation addresses whether or not 11 checks written before death, some paid after death, are all includible in a decedent’s estate. Read this Journal of Accountancy article and find out why the bottom line answer for the specific circumstances surrounding this case is: “it depends.”
This article was featured in Journal of Accountancy.
David R. Silversmith, CPA
Mani Gupta, CPA
Bhakti Shah, CPA, J.D.