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Article
Avoiding Acceleration of Installment Payment of Federal Estate Tax
Agricultural Law Digest
  • Neil E. Harl, Iowa State University
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/