Tag Archives: How Much Do LPNs Make. Google Trend growth of search interest around an LPN increased a lot from 2005 and saw a small decline from 2009 to 2013. From 2013 to 2015 the trend looks very stable with interest. You can see the dotted lines, which are the forecast going into 2016 that it looks like it will increase slightly more than 2015.
The due date of the estate tax return is nine months after the decedent's date of death, however, the estate's representative may request an extension of time to file the return for up to six months.
Availability of the Election. In general, the alternate valuation election is available if the following requirements are met: The estate must be subject to federal estate tax (in 2014, estates greater than $5.34 million are subject to federal tax) The use of the alternate date must reduce the value of the gross estate and the amount of federal estate tax due; Date of Alternate Valuation. If the alternate date is elected, all estate assets are valued six months after the date of death. The exception to this is if an asset is sold, exchanged, distributed to a beneficiary, or otherwise disposed of within six months of death. In this case, the asset is valued as of the date of disposition.