Executors of 2010 decedents can opt out of the estate tax regime byfilinga special form: Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent.
Whistleblowers may be eligible for a reward byfilingForm 211, Application for Award for Original Information, and following the procedures outlined in Notice 2008-4, Claims Submitted to the IRS Whistleblower Office under Section 7623.