@AmyC wrote:
In the case of property distributed, sold, exchanged, or otherwise disposed of, within 6 months after the decedent's death such property shall be valued as of the date of distribution, sale, exchange, or other disposition.
That is only applicable if the alternate valuation date results in a reduction in the value of the estate and a reduction in the amount of estate tax due.
Thus, the alternate valuation date is only (potentially) useful for large estates.
