Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, July 18, 2014

When a Personal Representative Refuses to File Estate Tax Return

Question3The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, allows unused estate tax exclusion amounts to be transferred to the surviving spouse. The transferred exclusion is then added to the estate tax exclusion amount when that spouse dies. The transfer requires an election by the personal representative of the estate. A potential problem arises if the personal representative refuses to make the election. One possible solution is to negotiate with the personal representative of the estate, as the reason for not making the election may be based on the high cost of filing an estate tax return. Another possible remedy would be to ask the probate court for help.

See Jeffrey Skatoff, Personal Representative Required to File Estate Tax Return to Claim Portability?, Clark Skatoff, July 16, 2014.


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