How to Administer a Section 6166 Estate

Help preserve the family business.

Jessica Galligan Goldsmith, David Y. Choi | Apr 20, 2017

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Internal Revenue Code Section 6166 can provide significant federal estate tax deferral for estates of closely held business owners. Judicious application of IRC Section 6166 during the administration of a business owner’s estate can help to preserve the family business. Here are some of the many intricate steps required to administer a Section 6166 estate.

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