Article
Avoiding Acceleration of Installment Payment of Federal Estate Tax
Agricultural Law Digest
Disciplines
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.
Publication Date
3-22-1991
Citation Information
Neil E. Harl. "Avoiding Acceleration of Installment Payment of Federal Estate Tax" (1991) Available at: http://works.bepress.com/neil-harl/60/