Austin Bar Association
816 Congress Avenue, Suite 700
Austin, TX 78701
(512) 473-2720
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Tuesday, February 21, 2017 | 11:30 am to 1:15 pm

Estate Planning & Probate Section

Cannon Teleconference Topic: Post-Mortem Tax Election Heaven

A fiduciary faces an intimidating multitude of tax elections – particularly in the context of handling a decedent’s estate or post-death revocable trust. It is imperative for a fiduciary to possess the requisite skill to analyze the situation and implement an appropriate tax plan. During this session, we will discuss and analyze selected tax elections, including:
• Election to treat post-death revocable trust as part of the estate (IRC § 645)
• Fiscal year election (IRC § 441)
• Sixty-five day rule election (IRC § 663(b))
• Election to recognize gain or loss on the distribution of property (IRC § 643(e))
• QSST election (IRC § 1361(d)(2)) and ESBT election (IRC § 1361(e)(3))
Parking in the Chase tower garage will be validated, but parking is limited. If the garage is full, Premium Parking offers Headliners Club a discounted parking rate at the parking lot it operates at 600 Guadalupe Street (Lot P3010 – connected to the Extended Stay America Hotel). Using the code below, parking will be valid for up to three hours from the time you park. Instructions to get the discounted rate of $5.00 are below. Our generous sponsor has offered to reimburse the $5.00 to park for anyone who parks in this lot.

Instructions for Using Discounted Rate
– Enter lot from either Guadalupe Street or San Antonio Street
– Park in any unmarked space
• Enter license plate into Pay Machine
• Choose the rate named “Headliners 3Hr”
• Enter passcode: HC1955
• Pay $5.00 (Pay Machine accepts cash or credit)

– Walk 1.5 blocks to Headliners Club

map to headliners club


Headliners CLub Chase Tower
221 West 6th Street
Austin, TX 78701 United States
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Austin Trust

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