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Election Statement Under Treasury Regulations § 25.2701-2(c)(2) and (5)
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Sample election statement under Treasury Regulations § 25.2701-2(c)(2) and (5)
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Estates & Trusts, Tax
Estate Planning & Chapter 14: Understanding the Special Valuation Rules (Second Edition)
PLI Item #:
Treas. Reg. § 25.2701-2(c)(2)
Treas. Reg. § 25.2701-2(c)(5)
Taxpayer Identification No. of Transferor/Electing Individual
Identification of Transfer
Description of Distribution Right
Times and Amounts of Assumed Payments
retained preferred stock
annual cumulative dividend
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