Order discharging the personal representative

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If no federal estate tax return is required of the decedent's estate a. the Section 645 election is not available. b. the Section 645 election period begins on date of death. c. the Section 645 election period ends when the local probate court enters its order discharging the personal representative. d. the Section 645 election period can be renewed by the personal representative for a period not exceeding 6 months.

Reference no: EM131287811

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