Two PLRs of Potential Interest for Estate and Tax Planners

Charitable Planning lists IRS rulings that could be of potential interest to charitable planners who work with estate planning and tax planning. Two recent rulings of potential interest include:

1. PLR 201217011 – Late “Reverse” QTIP Election

2. PLR 201217012 – Late GST Exemption Allocation

If you click on the PLR number, you will be directed to the actual PLR. If you click on the title, you will be directed to Charitable Planning’s commentary on the matter. 

See Consolidated Estate and Tax Planning, Charitableplanning.com, Apr. 30, 2012.

Special thanks to Jim Hillhouse (Professional Legal Marketing (PLM, Inc.)) for bringing this article to my attention.