Trust administration.
Estate and trust administration with deadline tracking (9-month § 6075 estate return, 15-month § 6166 election, 2-year § 645 election, etc.), fiduciary accounting line-item review, Crummey notice generation, beneficiary status tracking, fiduciary duty checklist.
- 15
- Deadlines tracked
- 11
- Accounting positions
- 4
- Notice templates
- Post-mortem deadline calendar
- Fiduciary accounting checklist
- Beneficiary notice generation (state-specific)
- Crummey notice review
- § 645/§ 6166/§ 1014 election analysis
Form 56 — Notice Concerning Fiduciary Relationship
Fiduciary files Form 56 to give IRS notice of appointment and the address of the fiduciary.
I.R.C. § 6903; Form 56 instructions
+30d
medium
Form 706 — Federal Estate Tax Return
Federal estate tax return due 9 months after date of death for estates over the filing threshold.
I.R.C. § 6075(a); I.R.C. § 6018; 26 C.F.R. § 20.6075-1
+274d
critical
Portability Election (DSUE)
Election to transfer unused exclusion to surviving spouse made on a timely-filed Form 706.
I.R.C. § 2010(c)(5)(A); Rev. Proc. 2022-32
+274d
high
§ 645 Election — Treat Trust as Part of Estate
Election to treat a qualified revocable trust as part of the decedent's estate for income tax purposes.
I.R.C. § 645; 26 C.F.R. § 1.645-1
+274d
high
§ 2032 Alternate Valuation Date Election
Election to value gross estate as of 6 months after date of death.
I.R.C. § 2032; 26 C.F.R. § 20.2032-1
+365d
high
§ 6166 Election — Installment Payment of Estate Tax
Election to pay estate tax attributable to interest in closely-held business in installments over up to 14 years.
I.R.C. § 6166; 26 C.F.R. § 20.6166-1
+274d
high
Form 1041 — Fiduciary Income Tax Return (first year)
Estate or trust files annual fiduciary income tax return by the 15th day of the 4th month after FY end.
I.R.C. § 6072(a); 26 C.F.R. § 1.6012-3
+105d
high
Form 8971 — Information Regarding Beneficiaries Acquiring Property
Estate must furnish Form 8971 to IRS and Schedule A statements to beneficiaries within 30 days of the earlier of the 706 due date or actual filing.
I.R.C. § 6035; 26 C.F.R. § 1.6035-1
+30d
high
Notice to Creditors (probate publication)
Personal representative publishes notice to creditors within statutory window — varies by state.
UPC § 3-801; state probate code
+30d
high
Inventory and Appraisal
Personal representative files an inventory of decedent's probate property — typical 90-day window.
UPC § 3-706; state probate code
+90d
medium
UTC § 813 — Trustee Notice to Qualified Beneficiaries
New trustee gives notice to qualified beneficiaries of their right to information about the trust.
UTC § 813; Rest. (Third) of Trusts § 78
+60d
high
NY Form ET-706 — New York Estate Tax Return
NY · +274d · N.Y. Tax Law § 971; ET-706 instructions
MA Form M-706 — Massachusetts Estate Tax Return
MA · +274d · M.G.L. ch. 65C § 6; M-706 instructions
OR Form OR-706 — Oregon Estate Tax Return
OR · +365d · O.R.S. § 118.100
WA Estate Tax Return
WA · +274d · RCW 83.100.050
FEDERAL — trustee appointment
Recipient: qualified beneficiary · +60d
UTC § 813(b)(2)–(3)
CA — death
Recipient: qualified beneficiary · +60d
Cal. Prob. Code § 16061.7
NY — death
Recipient: qualified beneficiary · +30d
N.Y. EPTL § 11-1.5; SCPA § 207
FL — trustee appointment
Recipient: qualified beneficiary · +60d
Fla. Stat. § 736.0813
Authority: I.R.C. §§ 641–692 · 26 C.F.R. § 20 · UPC Art. III · UTC Art. 8 · State probate codes
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