If the Executor of a Decedent's Estate Elects the Alternate

Multiple Choice

If the executor of a decedent's estate elects the alternate valuation date and none of the estate's property is sold or distributed, the estate's assets are valued as of how many months after the date of death?

A) 0, date of death is the correct valuation date.
B) 3 months.
C) 6 months.
D) 9 months.
E) 12 months.