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AEP Accredited Estate Planner
  • Exam (elaborations)

    AEP Accredited Estate Planner

  • Determining Inclusion Under IRC Section 2033 To determine if an asset is included in a decedent's gross estate under Internal Revenue Code (IRC) Section 2033, three key questions must be answered: 1. What type of property is being considered for inclusion? 2. Did the decedent have a sufficient interest in the property to warrant its inclusion? 3. Did the decedent hold that property interest on the date of their death? IRC Section 2033: The Catch-All Provision IRC Section 2033 is a broad...
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