@UB401 wrote:
I believe a descendent, and or beneficiary can be executor. " A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property."
That is true, of course, but what exactly is your point?
Again, an executor (regardless of how that person qualifies as such) cannot make the alternate valuation date election unless the election would decrease the value of the gross estate and decrease the amount of estate tax due.
You already stated that filing a 706 would not be necessary so the election is unavailable.
