“The plain language of the statute limits the statutory executor to the estate tax regime,” states Chief Counsel Advice Number 201405016 (released Jan. 31, 2014). In this CCA, the underlying question ...

The Code defines “executor” for purposes of the estate tax to be the person who is appointed, qualified, and acting within the United States as executor or administrator of the decedent’s estate or, ...

Christy Bieber has a JD from UCLA School of Law and began her career as a college instructor and textbook author. She has been writing full time for over a decade with a focus on making financial and ...