This time, exclude the IRD assets from the calculation (Step 2). Next, compare the difference in federal estate-tax liability from Steps 1 and 2. The difference represents the estate tax that was levied on the decedent's IRD assets. It is the amount that can be claimed by beneficiaries ...
Examples of IRD assets; Minimum distribution rules for qualified retirement plans and IRA; Definition of a designated beneficiary; Postmortem income tax planning with the IRD deduction; IRD deduction calculation.KassimirMauriceR.SherrodToniaMaisel