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6166 Estate Tax Stretch-Out Rules and Pitfalls
A farm estate planning column explains federal estate tax stretch-out under Code 6166. If 35 percent of adjusted gross estate is in closely held business interests and at least 20 percent owned by the decedent, up to 15 years at 4 percent may apply, with other costs and liens complicating the plan. Trusts, guardianships, and multiple heirs raise added hurdles. Basil Holder, expert columnists, notes risks and practical limits for farmers.
MENTIONED IN THIS ARTICLE
Wisconsin
Treasury
Sam
Basil Holder
Black River Falls
Mr. Holder
Country Today
Box 570
Eau Claire
Comprehensive Planning Services Inc
S. Barstow St
SAINI