Executors of 2010 decedents can opt out of the estate tax regime by filing a special form: Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent.
Executors of the estates of 2010 decedents can opt out of the estate tax by filing a special form Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent).