RT Journal Article SR Electronic T1 Estate Tax Complexity Illustrated by the 2010 “Voluntary” Estate Tax JF The Journal of Wealth Management FD Institutional Investor Journals SP 27 OP 33 DO 10.3905/jwm.2016.19.1.027 VO 19 IS 1 A1 Robert Gordon A1 David Joulfaian A1 James Poterba YR 2016 UL https://pm-research.com/content/19/1/27.abstract AB Executors of 2010 estates had an unusual choice: either to file an estate tax return and possibly pay a 35% estate tax on amounts above $5 million or instead to choose to have assets pass without an estate tax but with a carryover in basis. The data are now in, and we can see that on average, executors of 2010 estates made the right decision. Thousands did choose to voluntarily file an estate tax return, but they wound up paying little or no estate tax.TOPICS: Wealth management, legal/regulatory/public policy