摘要:After years of effort and wellthought-out plans, it happens—yourspouse passes away!The following points are thesignificant elements of any strategyaimed at implementing the estateplan you created; addressing theadministration of an estate or trust;establishing values for estate andincome tax purposes; determiningif an estate tax return is required;and distributing assets and fundingtrusts to minimize current anddeferred estate and income taxes.