Question: The estate of Janet who currently is still alive almost

The estate of Janet, who currently is still alive, almost meets the computational requirements for an election under § 6166. Janet is not concerned about these tests, however, because she plans to give away her life insurance policy before her death. Thus, she believes, her estate then will meet the requirements of § 6166. Any comment?

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  • CreatedSeptember 09, 2015
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