Avoiding Acceleration of Installment Payment of Federal Estate Tax

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1991-03-22
Authors
Harl, Neil
Harl, Neil
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Harl, Neil
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Iowa State University Digital Repository
Abstract

For those who have used installment payment of federal estate tax to defer tax payment over 177 months after death, a major concern is avoiding acceleration of the deferred tax and loss of the four percent interest rate on the first $345,800 of tax less the unified credit. For farm and ranch estates using the deferred payment option, post-death planning is needed to avoid acceleration.

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