Who is the “Executor” for Tax Purposes When There is No Executor?

The executor or administrator of a decedent’s estate is required to file the estate tax return for the estate (I.R.C. § 6018(a)) and is liable for the resulting tax (I.R.C. § 2002), and is required to file the decedent’s income...

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Pennsylvania Income Tax Returns for Revocable Trusts after the Settlor’s Death

IRC section 645 allows an election to treat a revocable trust as part of the estate of the settlor for income tax purposes, which allows revocable trusts to file income tax returns as estates following the death of the settlor...

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Sample Form of Health Care Power of Attorney and Living Will

Below is hte author’s form of combined health care power of attorney and living will.  There is a separate article with commentary on the form.  A copy of the form as an MS Word file is also available here. …...

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