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Continued Uncertainty Around IRC § 2511(c): Notice 2010-19 Provides Guidance But Unanswered Questions Remain

Upon repeal of the federal estate tax laws, many estate planners were forced to take a closer look at specific sections of the Internal Revenue Code affected by repeal. One provision that has received particular attention is section 2511(c) , which became effective on January 1, 2010, and reads: Treatment...