The Separate Shares Rules and Their Nuances

<p><span style= "font-size: 11.0pt; font-family: 'Calibri',sans-serif; mso-fareast-font-family: Calibri; color: #0e101a; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> An explanation of how and when separate share rules and the nuances involved with Income in Respect to the Decedent, IRD, and S Corporation stock.</span></p> <p><span style= "font-size: 11.0pt; font-family: 'Calibri',sans-serif; mso-fareast-font-family: Calibri; color: #0e101a; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> <span style= "font-size: 11.0pt; font-family: 'Calibri',sans-serif; mso-fareast-font-family: Calibri; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA;"> <a href="http://actec.org/"><span style="color: blue;">The American College of Trust and Estate Counsel</span></a><span style= "color: black;">, ACTEC, is a professional society of peer-elected trust and estate lawyers in the United States and around the globe. This series offers professionals best practice advice, insights and commentary on subjects that affect the profession and clients. Learn more in this podcast.</span></span></span></p>