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32 Probate & ProPerty j March/apri l 2009 Planning for the Payment of Estate Taxes for Illiquid Estates Owning Real Estate— The Code § 6166 Deferral By Kimberly Leach Johnson and Amalia Levit TodrykProbate & ProPerty j March/apri l 2009 33 A client with a taxable estate that consists largely of an interest in a closely held business that owns real estate needs to plan for liquidity or arrange the assets to take advantage of the Code § 6166 election to defer the payment of estate tax. Generally...