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Understanding the Alternate Valuation Date
Executors can value the estate on the date of death, or on its six-month anniversary —the “Alternate Valuation Date."

You May Need to Make Estimated Tax Payments If…
Have income that isn’t subject to tax withholding? Or insufficient withholdings? You may have to pay estimated taxes.

When Heirs are Imperfect
The money problems or bad lifestyle habits of adult children could lead to the squandering of any inheritance they receive.