"Item theory" vs "aggregate theory" for estate distributions?


A

AES

A recent estate planning presentation I attended briefly discussed the
"Item theory" approach vs the "Aggregate theory" approach to the
distribution of assets among heirs to an estate, and the potential tax
consequences thereof.

These aren't terms I've encountered before. Any comments on them, or
pointers to more information?
 
Ad

Advertisements


Ask a Question

Want to reply to this thread or ask your own question?

You'll need to choose a username for the site, which only take a couple of moments. After that, you can post your question and our members will help you out.

Ask a Question

Top