Checks Written Before Death are Includible in Decedent’s Estate

Three of our estate tax specialists ‒ Bhakti Shah, Mani Gupta and David Silversmith ‒ collaborated on the narrative for this interesting case. The litigation addresses whether or not 11 checks written before death, some paid after death, are all includible in a decedent’s estate. Read this Journal of Accountancy article and find out why the bottom line answer for the specific circumstances surrounding this case is: “it depends.”  

This article was featured in Journal of Accountancy.

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David R. Silversmith, CPA
Senior Manager
dsilversmith@pkfod.com

Mani Gupta, CPA
Senior Manager
mgupta@pkfod.com

Bhakti Shah, CPA, J.D.
Partner
bshah@pkfod.com